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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
The Defendant, as the chairperson of the D Association in the Gyeongbuk-gun C, prepared a false donation receipt to the sponsor, etc. of the said Association, and considered him as a way to enable him to evade taxes by submitting the donation receipt to the tax office as materials for year-end settlement.
1. On December 15, 201, the Defendant received only KRW 55,00 as a donation from workers E at the office of the foregoing D Association, and received donation of KRW 2,400,000 in the year 201, even though there was no fact that the Defendant received such donation, as if he received it, he/she issued a false donation receipt under the name of the said D Association, and issued it to the said E, and had the said E receive a deduction or refund of the labor income tax at the year-end adjustment of earned income.
Around December 15, 2011, the Defendant issued and issued to 330 workers a false donation receipt equivalent to KRW 784,720,000 in the name of the said D Association, as indicated in attached Table 1 of Crimes List 1, and had the said workers deduct or refund the labor income tax equivalent to the total of KRW 93,000,000 in the year 201.
As a result, the Defendant received tax refund or deduction by unlawful act in collusion with the above E and 330 workers by submitting a false donation receipt in the year-end settlement process.
2. On December 7, 2012, the Defendant received only KRW 60,000 as a donation from workers F, from workers F, at the office of the said D Association, and received the donation of KRW 2,400,000 in the year 2012 as if he received the donation, the Defendant issued a false donation receipt under the name of the said D Association, and issued it to the said F, and had the said F obtain a deduction or refund of the labor income tax from the earned income for the year-end adjustment.
In addition, the Defendant’s false donation receipts equivalent to KRW 929,560,000 among 392 workers from December 7, 2012 to 20th of the same month, as indicated in attached Table 2, are in the name of the said Association.