A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

B is the Eth of D religious organization affiliated with D religious organization in the Si of public housing, and the defendant is the believers of the above inspection.

The Defendant and B had the intent to evade gift tax when receiving KRW 500 million from his father F. B received KRW 900 million from F and issued a donation receipt equivalent to that amount. Of them, the Defendant and B conspired to evade gift tax to be paid by the Defendant in cash by receiving KRW 400 million from F.

B The above E Office received KRW 50 million from F in May 30, 2012 from F to each account; and on July 11, 2012, 2012, the following: (a) issued a receipt of donations as if it was donated in full amount of KRW 900 million; and (b) around that time, the Defendant received a remittance of KRW 150 million from B to the account; and (c) received a refund of KRW 350 million in cash over several occasions, including a return of KRW 150 million, and did not pay gift tax by means of pretending that it was donated by F, even if the Defendant received KRW 50 million in total from F.

Accordingly, the defendant and B conspired to evade the gift tax of 14 billion won to be paid by the defendant by fraud or other improper means.

Summary of Evidence

1. Statement by the defendant in court;

1. Protocol concerning the examination of suspect B by the prosecution;

1. Statement made by the prosecution with regard to G;

1. Seizure records and each investigation report;

1. Each accusation, each accusation, suspected criminal suspect and criminal facts, circumstances of each offence and written opinion on treatment thereof, application of Acts and subordinate statutes of a report on termination of gift tax;

1. Relevant provisions of the 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. Article 62 (1) of the Criminal Act on the suspended execution;

1. The reason for sentencing under Article 62-2 of the Social Service Order Criminal Act [the scope of recommending punishment] The case where the reduced area (one month to eight months) of Class 1 (the amount below 300 million won) is paid a considerable portion of the evaded tax (the case where the special mitigated person], etc. (the case where the sentence is determined] is the crime of this case.