A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant was a person who had lost the knowledge of C in Busan Jin-gu, Busan from December 2, 2014 to December 2019.

The Defendant knew that the amount of contributions made to non-profit organizations, such as temples, at the time of filing an application for income deduction at the end of the year of workers and individual entrepreneurs (hereinafter “workers, etc.”), would be a special deduction, and had a false donation receipt issued to those who need the donation receipt to evade taxes.

1. On December 30, 2014, the Defendant: (a) around December 30, 2014, issued a false donation receipt to D as if he received KRW 10,000,000 from D without receiving any donation from D; and (b) issued it to D.

After that, D submitted a false donation receipt issued as above to the competent tax office in the year 2014 as data for the income deduction for the year 2014, and subsequently, D evaded KRW 1,500,000 as earned income tax after the lapse of May 31, 2015, which was the due date for the return of income tax.

From around that time to May 31, 2015, the Defendant conspiredd with seven workers, etc., such as the attached list of crimes (1) and issued false donation receipts equivalent to KRW 25,800,000 in total to the above workers, etc., thereby evading taxes equivalent to KRW 5,560,000 in total, including wage and salary income tax and global income tax.

2. From December 5, 2015 to May 31, 2016, the Defendant evaded taxes equivalent to KRW 85,082,234 in total, including wage and salary income tax, global income tax, etc., by in collusion with 142 employees, etc., including E, as shown in the attached Table of Crimes (2) in collusion with the above C from around December 5, 2015 to May 31, 2016, by issuing a false donation receipt equivalent to KRW 469,470,00 in total to the above employees, etc. and obtaining income deduction, respectively.

3. The Defendant involved in tax evasion in the year 2016, in collusion with 82 employees, including E, from November 14, 2016 to May 30, 2017, such as E, as indicated in the list of offenses (3) in the attached Form C from November 14, 2016.