Defendant

A Imprisonment of 10 months, and Defendant B shall be punished by a fine of 15 million won, respectively.

except that from the date of this judgment.

Punishment of the crime

1. Defendant A is the chief known person who is Defendant A.

The Defendant conspired to evade the income tax with D, etc. by issuing a donation receipt in the name of B, even though D, etc. did not make a donation in B by deducting the amount of contribution from non-profit organizations, such as inspection, when applying for income deduction at the end of the year of earned income earners.

On February 1, 2009, the Defendant: (a) issued a false donation receipt in the name B stating the donation amount of KRW 4,400,000 in the amount of KRW 30,000,00 from D, an employee of the administrative office of E High School, who received a donation amount of KRW 1,00,000 from D; (b) around that time, D submitted the above receipt to the school as the materials for year-end settlement; and (c) on May 31, 2009, evaded the amount of KRW 748,006 as earned income after the lapse of the final return period for wage and salary income tax return.

The Defendant, as indicated in the crime sight table (1) around that time, issued false donation receipts equivalent to KRW 2,125,716,136 in total to D, etc. on a total of 590 occasions through the above method, and D, etc. submitted them to each working company for the final return deadline, thereby evading KRW 376,090,490 in total as earned income by the lapse of the final return deadline.

Accordingly, the defendant, in collusion with D, evaded taxes by fraud or other illegal act.

B. On January 29, 2010, the Defendant related to the year-end tax settlement for the year 2009: (a) received donation amounting to KRW 30,000 per KRW 1,00,000 from G employees of F Co., Ltd. from F Co., Ltd.; and (b) issued a false donation receipt in the name of KRW 2,150,000, stating the donation amount as KRW 2,150,000; and (c) G submitted the above receipt to the company as the materials for year-end tax settlement on May 31, 2010, thereby evading KRW 537,

The defendant, including this, is indicated in the list of crimes (2).