Defendant

A shall be punished by imprisonment with prison labor for eight months and by imprisonment for six months.

However, for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A was a person who had been employed by the National Assembly member of D Religious Organizations E in South Won-si at the time of the year-end settlement of wage and salary income in 2010, and Defendant B was a person who had been living with the mother of Defendant A by the National Assembly member of the above E.

At the time, the Defendants, along with the net F, prepared false donation receipts to the believers and visitors of the said temple, and read them to allow them to evade taxes by submitting the donation receipts to the tax office as materials for year-end settlement.

From December 2, 2010, the Defendants issued a false receipt of donations in the name of the aforementioned temple as if they received the order of the above F or received the said F’s absence of personal information on the standardized donation receipt. In fact, the Defendants issued a false receipt of donations in the name of the said temple as if they received the said receipt, and issued it to the said H, and let the said H obtain a deduction or refund of the labor income tax equivalent to KRW 285,003 upon the year 2010 on the year 2010.

In addition, from December 201 to January 201, 201, the Defendants issued and issued to 568 workers a false donation receipt equivalent to KRW 1,367,280,000 in total from around December 201 to around January 201, and had the said workers deduct or refund the labor income tax equivalent to KRW 147,272,742 in total.

As a result, Defendants and the above F received tax refund or deduction by unlawful act in collusion with 568 workers, including H, by submitting a false donation receipt in the year-end settlement process.

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement of the police officer to I;

1. A written accusation;

1. Any income earner who has reported the details of the issuance of false receipts, the calculation of the estimated amount of tax evaded, and the donation receipts of D religious organizations E; and