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(영문) 창원지방법원 2014.08.29 2014고단1351
조세범처벌법위반
Text

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

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Reasons

Punishment of the crime

As a public notice of the inspection “E” in the window D of Changwon-si, the Defendant is in charge of funding, such as management of believers and maintenance expenses of inspection, receipt of donations and issuance of donation receipts.

The defendant prepared a false receipt of donation in the name of the above temple, which did not actually receive or added the amount to the believers and visitors of the above temple, and submitted the receipt of donations to the tax office as the year-end tax settlement data, in collusion with the above persons in order to evade the service income tax by receiving a refund of national tax.

1. The Defendant for unfair refund of wage and salary income tax for year 201 from November 20, 201 to December 31, 2011: (a) in the above E, even if he/she actually received a donation of approximately KRW 100,000 from F who found the said place, he/she issued a false donation receipt in the name of the said temple F; (b) the F reported income deduction to the competent tax office through (c) Korea Land & M, thereby having received a refund equivalent to KRW 635,00,00 as national tax, through the year-end tax settlement for wage and salary income for year 201.

In addition, the Defendant conspired with 131 employees, such as F, as stated in the attached list of crimes (1) during the above period, and issued a false donation receipt equivalent to 383,373,150 won in total, and in the same manner, received a refund equivalent to 76,318,283 won in total of the wage and salary income tax, national tax, and evaded tax by fraud or other unlawful act.

2. The Defendant for unfair refund of wage and salary income tax for 2012 from November 20, 2012 to December 31, 2012, in collusion with 238 employees, including G, in the same manner as indicated in the foregoing paragraph (1), and issued Chapter 238 of the false donation receipt equivalent to KRW 649,085,270 in total, in collusion with 238 employees, such as G, in the same manner as indicated in the list of crimes (2). By the same method, the amount equivalent to the total wage and salary income tax for 125,803,614 is refunded, which is a national tax, and is a fraudulent or other unlawful act.

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