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창원지방법원 마산지원 2014.05.27 2014고단145
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for one year.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant is a person who directly operated the inspection as the chief inspector of the inspection, “D” located in Hanam-gun C from April 3, 1998 to September 30, 2013.

When applying for income deduction at the end of the year, the Defendant knew that the amount contributed to a non-profit organization, such as inspection, etc., such as the employees, would be a special deduction within the limit of 10 percent of the remaining wage and salary income after making earned income deduction from the total wage and salary income amount of the employees, and conspired with the following wage and salary income earners, such as E, who are in need of such donation receipts, in order to evade

1. From the end of December 2011, the Defendant committed the taxable period of 2011: (a) provided false donation receipts in which KRW 13,900,000 was recorded as KRW 13,90,000 upon the request of F to issue a false donation receipt as if he/she had not received a donation from F; and (b) received a request from F to issue a false donation receipt.

After that, F submitted a false donation receipt to G (State) which is one of its workplace, with the basis of the application for the year-end tax settlement for income deduction in 201, and submitted the false donation receipt on May 31, 2012, the F evaded labor income tax equivalent to KRW 4,174,100.

In addition, from January 1, 201 to December 31, 2011, the Defendant conspired with 184 wage and salary income earners, such as the entries in the annexed crime list (1) from January 1, 201 to December 31, 201, issued false donation receipts equivalent to 570,020,304 won in total at face value of 184, and the said wage and salary income earners submitted them as year-end data to the company to which they belong, and subsequently, evaded the labor income tax equivalent to 81,572,357 won in total by fraud or other unlawful

2. Notwithstanding the fact that the Defendant had received a donation from H on or around December 2012, 2012, the Defendant was guilty of having donated KRW 4,80,000 to D.