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A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The defendant is the recognition of D in Sungwon-si, Sungwon-si, Sungwon-si.
Defendant 1 prepared a false receipt of donation in the name of the above temple, which was not actually received by the believers and visitors of the above temple, or which was unrested with the amount of money, and had the tax office submit the receipt of donations to the tax office as the annual settlement data in order to enable them to receive a refund of the labor income tax which is national tax and evade it.
1. From January 2012 to December 2012, 2012, the Defendant: (a) issued a false gift receipt of KRW 2,950,000 in the name of the said temple, and (b) made E evade an income tax amounting to KRW 590,00 by fraudulent or other unlawful act, as if he received the donation even though he did not receive the donation amounting to KRW 2,950,000 from E who found the place; and (c) made E evade an income tax amounting to KRW 590,000 through a company in which he/she works.
In addition, the Defendant conspired with 196 employees, such as E, for the foregoing period, as shown in the attached list of crimes (1) above, issued a false donation receipt equivalent to KRW 510,900,000 in total, and issued a false donation receipt equivalent to KRW 196 in the same manner by fraud or other unlawful act. In addition, the Defendant evaded the total amount of KRW 102,180,000 in income tax, which is national tax.
2. From January 2013 to December 2013, 2013, the Defendant unjustly refunded labor income tax in the year 2013: (a) issued a false gift receipt of KRW 1,900,000 in the name of the said temple as if he received the donation even though he did not receive the donation of KRW 1,90,000 from F who found the said place; and (b) had F make him evade the amount of KRW 380,000 in the labor income tax by fraud or other unlawful act through a company in which he works.
The defendant, in addition to this, has been employed for the above period.