A defendant shall be punished by imprisonment for six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the well-known of the Korea-U.S. P. D. in Busan East-gu C.

When applying for income deduction at the end of the year, the Defendant knew that the amount contributed to non-profit organizations, such as temples, etc., the Defendant, after making earned income deduction from the total amount of wage and salary income of earned income earners, would be a special deduction within ten percent of the remaining wage and salary income amount. In order to evade taxes by issuing false donation receipts to those who need such donation receipts

On December 2, 2011, the Defendant: (a) received the request from the above E to prepare documents as if he made the donation although the facts in the above D were not the fact of receiving the donation from the E; and (b) made and delivered a false donation receipt as if the E had donated KRW 3,00,000 to the above D.

After that, the above E submitted a false donation receipt to its workplace as the basis of the application for income deduction for the year 201 year-end settlement, and submitted a false donation receipt on May 31, 2012, and evaded the labor income tax equivalent to KRW 540,910 after the lapse of the final deadline for income tax return.

From around that time to December 2012, the Defendant, together with 1,004 wage and salary income earners, issued false donation receipts equivalent to 2,379,723,890 won at par value in Chapter 1,004 and the above wage and salary income earners were evaded labor income tax equivalent to 297,975,625 won in total by fraud or other unlawful means upon the lapse of each due date for submission of the year-end tax settlement data to the company to which they belong.

Summary of Evidence

1. Statement by the defendant in court;

1. The police statement concerning F;

1. A written accusation;

1. Data related to written statements, etc.;

1. Application of investigation reports (Attachment to the details of DNA improper deduction and grounds for calculation of evaded tax amount);

1. Article 3 (1) of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act, and Article 30 of the Criminal Act, applicable to the crimes;

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

1. Article 62(1) of the Criminal Act: