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A defendant shall be punished by imprisonment for six months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant is the recognition of E in D in Jinju, a temple belonging to C, an incorporated association.
Although the Defendant did not receive donations from F and other believers, the Defendant issued false receipts of donations to them as if he received donations, or as if he received more than the actual donations, and had them evade taxes by submitting the receipts to the tax office as settlement data at the end of the year.
Around December 22, 2013, the Defendant received 30,000 won of donation from the above F, and even though there was no fact that the Defendant received 1,900,000 won of donation, the Defendant issued a false donation receipt in the name of the above E to the above F, and had F receive income tax deduction or refund from the annual settlement.
In collusion with the above F, the Defendant issued a false donation receipt to the 1,237 new 1,237 persons, such as the list of crimes in the attached Table, thereby allowing them to receive the income tax deduction or refund in 2013, in collusion with the above F, by allowing them to receive the income tax deduction or refund in 2013.
Accordingly, the Defendant, in collusion with the above F, 1,237 believerss, evaded taxes by fraud or other improper means.
Summary of Evidence
1. Statement by the defendant in court;
1. Statement made by the police in relation to G;
1. An investigation report (as to attachment of documents submitted by a person responsible for accusation)
1. Application of Acts and subordinate statutes, such as a medal;
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. 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. Grounds for sentencing under Article 62 (1) of the Criminal Act;
1. Where the amount of actual benefit is insignificant (the person who has a special mitigation) from 30 million to 500 million won (the person who has a special mitigation) that is recommended on the sentencing guidelines, the scope of the sentence recommended on the sentencing guidelines (the person who committed the act of tax evasion).