A defendant shall be punished by imprisonment for one year.

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, as a Buddhist temple C, a temple in Hanam-gun B, was aware that the amount contributed to a non-profit institution, such as inspection, etc. upon an employee’s application for income deduction at the time of applying for the annual income deduction, the Defendant would be a special deduction within the limit of 10% out of the remaining wage and salary income amount after making earned income deduction from the total wage and salary income amount of the employee. The Defendant conspired with wage and salary income earners such as D, etc., to evade taxes by issuing a false donation receipt to those who need

1. From January 1, 2011 to December 31, 2011, the Defendant committed the tax period of 2011: (a) in collusion with 207 wage and salary income earners, such as the entries in the annexed crime list (1) to December 31, 201; (b) issued false donation receipts equivalent to KRW 557,564,068 in total face value in Chapter 207; and (c) upon the lapse of the above reporting deadline, the Defendant evaded labor income tax equivalent to KRW 75,883,145 in total by fraud or other unlawful means upon the submission of the materials for year-end tax settlement to

2. The Defendant committed the taxable period of 2012: (a) in collusion with 250 wage and salary income earners as stated in the attached Table of Crimes (2) from January 1, 2012 to December 31, 2012; (b) issued false donation receipts equivalent to KRW 714,460,000 in total face value in Chapter 250; and (c) upon the lapse of the above reporting deadline, the Defendant evaded the labor income tax equivalent to KRW 106,002,235 in total by fraud or other unlawful means by submitting each of the above wage and salary income earners to the company to which they belong.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on the completion of investigation;

1. A report on a suspected violation of the Punishment of Tax Evaders Act;

1. Analysis of the contents of offenses and application of Acts and subordinate statutes;

1. Article 3 (1) of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act concerning 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 provides that the Defendant is against the instant crime.