A defendant shall be punished by imprisonment for not less than eight months.

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

The defendant is a well-known recognition of E of D religious organizations in C at the time of ocrination.

When the Defendant received a request from many persons, such as E, to issue a receipt of donations necessary for income deduction at the year-end settlement, the Defendant issued a false receipt of donations in the name of E, even though he did not have received donations equivalent to the par value of donation receipts from the above persons.

1. Around 2011, the Defendant conspired with F who found the place in the above E on the day on which the date of 2011 cannot be known, and the Defendant issued a false receipt of donations as if he received donations equivalent to the above amount even though he did not have received donations of KRW 3,060,000 from F, and F evaded labor income tax of KRW 650,880 by fraud or other unlawful act by filing a income deduction report using the above donation receipt at the time of the year-end settlement for which 2011 reverts.

In addition, the Defendant, in collusion with 241 workers entered in the status of the issuance of the donation receipt in the attached list of crimes in 2011, evaded labor income tax of KRW 117,256,513 in total by fraud or other unlawful act.

2. Around 2012, the Defendant conspired with G to find out its place in the above E on the day on which the date of 2012 could not be known, and the Defendant issued a false donation receipt as if he received donations from G even though there was no fact that he received KRW 3,260,000 from G, and G evaded working income tax of KRW 430,320 by fraud or other unlawful act by filing a income deduction report using the above donation receipt at the time of the year-end settlement to which he reverted in 2012.

In addition, the Defendant, in collusion with 240 workers entered in the status of the issuance of the donation receipt in 2012 among the attached list of crimes, evaded the labor income tax of KRW 130,084,403 in total by fraud or other unlawful act.

Summary of Evidence

1. The defendant's legal statement; 1.1.