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(영문) 제주지방법원 2016.06.15 2015고단1773

조세범처벌법위반등

Text

Defendant

A Imprisonment with prison labor of one year and six months, and Defendant B shall be punished by imprisonment with prison labor of one year.

However, from the date this judgment becomes final and conclusive, respectively.

Reasons

Punishment of the crime

Defendant

A is the representative of the W inspection of the large-scale Buddhist Buddhist Buddhist Temple in G in Yangyang-si, and the defendant B is the above H's legal history.

Defendant

A was sentenced to six months of imprisonment for fraud at the Jeju District Court on August 20, 2015, and the judgment became final and conclusive on August 28, 2015.

1. The Defendants in violation of the Punishment of Tax Evaders Act committed a crime of tax evasion by preparing a false receipt of donations under H’s name in return for the amount of KRW 3-70,00,000 on the face value of the certificate, and allowing the persons in need of the certificate to submit it to the competent tax office as evidentiary materials for applying for income deduction.

Therefore, Defendant A, in advance at H, made a receipt of donation with H’s official seal affixed thereon the face value column, and Defendant B, at the “J” store located in Y Nam-si, both of which the principal’s operation, entered the receipt of false donations from 30,000 won to 70,000 won at face value, and entered them into 500,000 won to 3,900,000 won at face value, and added them to the above persons.

As above, the Defendants made a false donation receipt of KRW 1,90,00 to H in spite of the absence of the fact that K had paid a contribution to H in 2010 as of the end of the year 2010, and made K submit it to the taxation office as evidentiary materials in the course of settling accounts for the amount of income deduction in the year 2010, thereby allowing K to evade labor income tax of KRW 114,000 after the lapse of the period for filing the final return of income tax on May 31, 201.

In addition, until the end of 2012, Defendants shall attach the list of crimes in the annexed crime list in the form of an attached file, and shall prepare a false receipt of donations equivalent to the sum of face value 2,929,196,171 won to 145 persons, such as K, etc., as the filing of the original document, and shall have them settle this at the end of each year.

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