When the defendant does not pay the above fine, 100,000 won.

E in Yangsan-si, the defendant's operation, is a temple that is unable to issue donation receipts because it is not registered with the Ministry of Culture, Sports and Tourism or local governments as religious organizations.

After making earned income deduction from the total amount of wage of earned income earners, the Defendant knew that he specially deducteds the amount of contribution to non-profit organizations such as temples within 10% of the amount of earned income remaining after making earned income deduction, and, in fact, in spite of the fact that earned income earners did not have contributed to temples, he had earned income earners deliver a false donation receipt stating a certain amount as if they contributed to contributions to the National Tax Service, and had them submit it to the National

Therefore, on March 10, 2010, the Defendant issued a donation receipt of KRW 1,640,000 in the face value under the name of the Defendant, a chief inspector of the inspection, to the above F, and the above F submitted it to the National Tax Service along with the annual income deduction report.

Therefore, the Defendant, in collusion with the above F, submitted a false donation receipt, and subsequently avoided wage and salary income tax of KRW 44,280 from that time to March 10, 201, in collusion with other wage and salary income earners listed in the annexed list of crimes, and issued a false donation receipt to 127 wage and salary income earners (except 5,11 / 14,15, 19, 111), such as the list of crimes, and evaded the total amount of wage and salary income tax of KRW 36,535,455 (the sum of the amount of tax evaded on the list of crimes also corrected to the above amount).

Summary of Evidence

1. Defendant's legal statement;

1. Each protocol of examination of the police officers against the defendant, G, H, and I (including the part of the examination of the police officer);

1. Statement of each police statement to J, I, and K;

1. The list of crimes, the investigation report, and the progress of the case.