A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

Around 2011, the Defendant issued a false receipt of donations in Jinju-si, E, and issued a false receipt of donations that he received from E, etc., and knew that he/she would receive income tax deduction from E, even though he/she had not received donations in the year 2011, the Defendant issued a false receipt of donations that he/she received 1.9 million won of earned income in the year 2011 and provided that E would be deducted and refunded from earned income in the year 2011. In addition, the Defendant issued a false receipt of donations to 420 believers as shown in attached Table 1, and provided that he/she would receive income tax and deduction for the total amount of 118,704,874 won from E.

In addition, even though the Defendant did not receive donations from F in the year 2012, the Defendant issued false receipts to the effect that F received donations of KRW 1 million from F in the above D around 2012, and that F would be deducted and refunded from earned income tax of KRW 136,661 in the year 2012. In addition, the Defendant issued false receipts to new 479 persons as shown in the attached list 2 of the crime list in the attached Table 2 so that F would have them refunded and deducted the labor income tax of KRW 132,403,80 in the aggregate.

Accordingly, the Defendant received tax refund or deduction by illegal act in collusion with 899 believerss, such as E and F.

Summary of Evidence

1. Defendant's legal statement;

1. Report on the closure of a tax offense investigation, the details of DNA donations, and the estimated deposits for donations;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and the text of Article 3 (1) of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act and the choice of imprisonment with prison labor;

1. former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act among concurrent crimes (aggravating concurrent crimes with the punishment prescribed in the Punishment of Tax Evaders Act due to the evasion of wage and salary income tax in the year 2012, of the heavy G crimes);

1. Article 62(1) of the Criminal Act: