A shall be punished by imprisonment for eight months.

However, for two years from the date this judgment becomes final and conclusive, the above sentence against Defendant A.

Defendant

A, as the recognition of E in Ansan-si D, a false donation receipt was made to the believers and visitors of the said temple, and they were able to evade the tax by submitting the donation receipt to the tax office as materials for year-end settlement.

Defendant

A around December 2012, in fact, in E, received KRW 50,00 from the worker F, who was employed by K, the K, and did not receive the donation of KRW 2 million in the year 2012, even though he did not receive the donation of KRW 2,00,000,000, from the worker F, such a receipt was issued in the name of the said temple in a fraudulent manner and issued it to F, thereby allowing F to receive the labor income tax from the settlement of earned income at the end of the year.

Defendant

A, in addition to this, from January 201 to December 2012, 201, issued and issued to 629 workers a false donation receipt equivalent to KRW 1,392,000,000 in the name of the said inspection, as stated in the attached list of crimes, and had the said workers receive a deduction or refund of the labor income tax equivalent to KRW 194,00,000 in total ($ 85,000,000 in the portion reverted to the year 201) and around January 2013 ($ 109,00,000 in the portion reverted to the year 2012).

As a result, Defendant A was subject to tax refund and deduction by unlawful act of filing an application for income deduction in collusion with 629 workers, such as F, etc., by attaching false donations in the year-end settlement process.

Summary of Evidence

1. Defendant A’s legal statement

1. Application of Acts and subordinate statutes, such as a written accusation and a detailed statement of persons eligible for unfair deduction of donations (No. 3 and 4)

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 3 (1) and (6) 2 of the Punishment of Tax Evaders Act concerning the option of punishment, and Article 30 of the Criminal Act;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Reasons for the sentencing of Article 62(1) of the Criminal Act on the suspended sentence [the scope of recommending sentence] general tax evasions in the basic area (not more than KRW 300 million) (not more than June- October).