A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the U.S. U.S. D's well-known located in Busan Northern District C.

When applying for income deduction at the end of the year, the Defendant knew that the amount contributed to non-profit organizations, such as temples, etc., the Defendant, after making earned income deduction from the total amount of wage and salary income of earned income earners, would be a special deduction within ten percent of the remaining wage and salary income amount. In order to evade taxes by issuing false donation receipts to those who need such donation receipts

1. Around December 2009, the Defendant evaded tax evasion in the year 2009: (a) prepared a false donation receipt of KRW 2,000,000 from E as if he was donated, even though he did not receive any donation from E or received any small amount of donation from E; and (b) issued it to E.

After that, E submitted a false donation receipt issued as above to the affiliated company for the purpose of income tax deduction for the year 2009 for the year 2009, and thereafter E evaded 98,981 won of earned income tax after the lapse of May 31, 2010.

In collusion with the above E, the Defendant issued a false donation receipt equivalent to the total amount of KRW 3,442,810,000 to the total of 943 workers, such as the attached list of crimes, thereby evading the total amount of KRW 518,327,731.

2. Around December 2010, the Defendant evaded the total amount of KRW 522,162,703 of the wage and salary income tax by in collusion with the said 967 employees in collusion with the said D on a false donation receipt amounting to KRW 3,414,140,000 in total.

3. Around December 2011, the Defendant evaded the total amount of KRW 370,297,058 by issuing a false donation receipt equivalent to KRW 1,877,229,821 in collusion with the employees of 593 by the said method in collusion with those of 593 under the said method.

4. On December 2012, the Defendant involved in tax evasion in the year 2012, in collusion with the employees of 541 under the said method in collusion with the said employees.