A defendant shall be punished by imprisonment for not more than ten months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a well-known recognition of D’s affiliated E (hereinafter referred to as “E”) in Ulsan-dong, Ulsan-gu.

When applying for income deduction at the end of the year of earned income earners, the Defendant abused the system to specially deduct the amount contributed to non-profit organizations, such as temples, etc., and received 30,000 won per donation receipt from workers in need of donation receipts, and issued false donation receipts under the above E, and had workers submit them to the competent tax office as evidence for application for income deduction, thereby allowing workers to illegally refund or deduct taxes.

On December 30, 2012, the Defendant conspired with F, an incorporated Korean-paid employee, who found his/her location at the above E office, and prepared and issued a false donation receipt in the name of E, stating 1.2 million won as if he/she contributed 1.2 million won to the above E, as if he/she were to receive 30,000 won of the premium from the said E office, and demanded F, at that time, to submit the said receipt as evidentiary materials for an application for income deduction during the year-end tax settlement in 2012, thereby allowing F to deduct 1.80,000 won of the earned income tax by fraud or other unlawful means

From December 2, 2012 to January 18, 2013, the Defendant issued 722 false donation receipts of KRW 933,210,000 in the same manner as indicated in the attached list of crimes, and issued 722 false donation receipts of KRW 933,210,00 in the same manner, and submitted them as the data for year-end settlement, and accordingly evaded the labor income tax of KRW 205,091,850 in total by fraud or other unlawful means.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. A written accusation, a copy of a report on the closure of the investigation into a tax offense, and a protocol of the suspect examination;

1. Each investigation report (a list of recipients of false donation receipts, materials for revised return, etc. attached, the principal tax on the daily chart, the penalty tax not imposed, etc.), and a list of beneficiaries of false donation receipts;

1. A list of donations, receipts for donation, reports on earned income tax and revised reports;