A defendant shall be punished by imprisonment for four months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is the chief knowledge of C who belongs to Franchise Franchise C.

The Defendant, in order to abuse the system by deducting specially the amount contributed by employees, etc. to non-profit organizations, such as temples, from the amount of earned income and business income, etc., to exclude them from the subject of income tax and corporate tax, had them receive 2-3% (%) of the amount issued in accordance with the face value on the receipt, and prepare a false donation receipt in C in the name of C, and let workers, etc. submit it as evidentiary materials for the application for income deduction to the competent tax office.

On January 5, 2012, the Defendant received 2-3% (%) of the amount of donation receipt issued from D from the above C as commission, and prepared and issued a false donation receipt as if it actually contributed 1.980,000 won to C, and issued a false donation receipt equivalent to KRW 1,294,255,50 to 371, and granted a false donation receipt to 102,980,325 won, including income tax, etc. for work year 2012, and refunded or deducted KRW 91,158,000 including income tax for work year 2013, and KRW 194,138,325 including income tax for work year 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. A report on the examination of suspects of tax offenses, and a report on the completion of investigation into tax offenses;

1. Copies of each donation receipt;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Relevant provisions of the Punishment of Tax Evaders Act and the choice of punishment for each crime, and the choice of imprisonment in accordance with the text of Article 3 (1) of the Punishment of Tax Evaders Act;

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

1. Reasons for sentencing under Article 62(1) of the Criminal Act (amended by Act No. 62(1) of the Act on the Suspension of Execution [Types of Determination] and Article 62(1) of the Act on the Suspension of Execution (amended by Act No. 1 (amended by Act No. 300 million won): Cases where considerable amount of evaded taxes has been paid (decision in the sphere of recommendation] mitigation area [the scope of recommendation] from January to August [the person subject to general sentencing].