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(영문) 전주지방법원 정읍지원 2013.03.26 2013고정24
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 3,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

B It is a temple in the regular Eup/Myeon, and the defendant D was living in the above B from around 1983 to May 22, 2011, and was in charge of issuing donation receipts to the Buddhists, examining the religious dissemination and edification, and the defendant A was widely known from October 17, 2010 to the present.

Defendants are aware of the fact that the amount contributed by workers to religious organizations, such as temples, can be viewed as tax benefits at the time of annual tax settlement of earned income.

Defendant D offered a false donation receipt to a worker who needs a false donation receipt in order to evade labor income tax as above by actively demanding a receipt receipt with the official seal of the inspection, and Defendant A knew that it can be seen as tax benefits as above, Defendant D offered a false donation receipt to a worker who needs a false donation receipt in order to evade labor income.

Around January 201, Defendant D issued 65 false donation receipts worth 162,900,000 won in the same manner as indicated in the attached list of crimes in the same year, and 65 persons, such as the above E, etc., submitted a false donation receipt in the name of B, stating that the amount of the donation receipt was KRW 2,00,000, with the official seal affixed by Defendant A affixed by Defendant A, to E, and the above E submitted the false donation receipt to F University as the materials for year-end tax settlement. Upon the lapse of the final return of global income tax base on May 31, 2011, Defendant D issued 65 copies of the false donation receipt in the same manner as indicated in the attached list of crimes in the same year.

Accordingly, the Defendants, in collusion with the above E, etc. 65, evaded the earned income tax of 24,759,167 by fraud or other unlawful means.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of police suspect regarding D;

1. Written accusation and all the horses;

1. The application of the Acts and subordinate statutes on donation receipts.

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