However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

The defendant will be aware of E, a temple belonging to the Busan Seo-gu B building and the D Foundation in subparagraph C.

When applying for deduction of annual income of workers, the Defendant knew that the amount of money contributed to non-profit organizations, such as temple, etc., is a special deduction within the limit of 10% of the remaining wage and salary income after making deduction of wage and salary income from the total wage of the labor income earner, and tried to evade taxes by issuing a false donation receipt to those who need such donation receipt.

Accordingly, in around 2017, the Defendant prepared a false receipt of donations equivalent to KRW 4,560,000 as if he were donated from F even though he did not receive donations from F or received a small amount of donations from F, and issued it to F.

After that, F evaded labor income tax 684,000 won after the lapse of May 31, 2018, which was the first day of the year 2017, by submitting a false donation receipt issued as above to its affiliated companies for the purpose of income deduction for the end of the year 2017.

In collusion with the above FF and 276 workers, the Defendant issued a false donation receipt equivalent to the total amount of KRW 802,312,761 to the total of 277 workers, as indicated in the list of crimes in the attached Table, thereby evading the total amount of KRW 125,267,57.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of the police statement related to G;

1. Written accusation by the head of the Busan Tax Office; and

1. The details that the income earner has received the deduction of tax amount with the false installment savings receipt;

1. Certification of facts of transactions of each contribution;

1. Copies of each donation receipt;

1. A detailed statement on donations 279 copies;

1. A criminal investigation report (Submission of materials, etc. for correction of the amount to H by an accuser);

1. Application of Acts and subordinate statutes to an investigation report (revision of crime sight lists);

1. Relevant provisions of the Punishment of Tax Offenses Act and Article 3 (1) of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the crime;

1. The former part of Article 37 of the Criminal Code, and Article 38.