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

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

The Defendant is well-known of “H”, a temple affiliated with G religious organizations in the same city F, such as “E”, which is a temple belonging to C religious organizations.

Around January 2, 2011, the Defendant issued a donation receipt in the name of E in which the amount of donations was falsely stated as KRW 1,500,000,000, in spite of having received KRW 30,000 from the I affiliated with the Femalenam Hospital as a donation, and I submitted a donation receipt in the name of E in which the amount of donations was falsely stated as the materials for the year-end tax settlement of the company on March 12, 2012, and upon the lapse of the deadline for filing a report on the year-end tax settlement of earned income tax, I evaded the amount of KRW 156,066 from that time to December 31, 2012 by the same method as in the attached list of crimes (1), 2,019, total sum of KRW 2,471,60,000,000, as stated in the attached list of crimes (2). The Defendant evaded the income tax in collusion with I by submitting the materials for the year-end tax settlement to each affiliated company.

Summary of Evidence

1. Defendant's legal statement;

1. Details of receipts for donation issued falsely in 2011, 2012;

1. Copy of the issuance register of E donation payment certificates;

1. Copy of the issuance register of H donation payment certificate;

1. A written accusation;

1. Application of Acts and subordinate statutes to each investigation report (specific report on a evaded tax amount and correction of a evaded tax amount);

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. The reasoning for sentencing under Article 62(1) of the Criminal Act is that the amount of tax evasion exceeds the total of 400 million won by issuing a false receipt to a large number of wage and salary income earners over two years, but considering the fact that the Defendant is against the total of 400 million won, the Defendant’s primary offender, and the fact that the employee who received the tax refund by submitting a false donation receipt may collect the tax again from the workers who received the tax refund.