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 this judgment became final and conclusive.

Punishment of the crime

The Defendant is the recognition of C members D in Ulsan-gu, Ulsan-gu, and C members affiliated with D are non-profit religious organizations established by F, the director general of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the headquarters of the Republic of Korea, which was registered with the Ministry of Culture, Sports and Tourism, and thus, they shall not issue a donation receipt that

From January 31, 2012 to February 2, 2012, the Defendant did not receive KRW 6,800,000 for donations from H working in the said D office, and even if the receipt for donation was not issued in the name of C members D, as if he received donations, the Defendant issued a false receipt for donation in the name of C members D, thereby allowing H to file a return on income deduction using the said receipt for the year-end tax settlement for which 2,263,690 was made upon the lapse of the final return for global income tax base on May 31, 2012.

In addition, the Defendant conspiredd with 452 workers listed in the attached list of crimes, and caused the said workers to evade the labor income tax of KRW 563,020,540 in total by fraud or other unlawful act.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to an accusation, a report on the on-site verification of a donation organization, and a report on an investigation (to hear and report a telephone statement from a person in charge of the Ulsan Metropolitan Government Tax affairs, Ulsan Metropolitan Government Tax Investigation, and I telephone statement hearing);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 3 (1) of the Punishment of Tax Evaders Act which choose the penalty, and Article 30 of the Criminal Act;

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

1. Reasons for sentencing under Article 62(1) of the Criminal Act on the suspension of execution [the scope of recommendations] of the sentence under Article 62(1) of the Criminal Act: The detailed guidelines for the mitigation area ( April to January 16) of Part III (not less than KRW 500 million): The two-stage increase in the type (special mitigation) as a result of adding up the same competition.