Defendant shall be punished by a fine of KRW 25,000,000.

If the defendant does not pay the above fine, 100,000 won shall be one day.

Criminal facts

Some of the facts charged were corrected.

The Defendant, who operates the “E” medical care center in Young-gu, Busan Metropolitan City, issued a false donation receipt to a person who needs to receive a donation receipt for deduction of wage and salary income, and received the amount equivalent to KRW 60,70,000 per one million for the amount of KRW 1,000,000, and received it with raising the operating expenses

Around May 31, 2012, the Defendant issued a false receipt of KRW 1200,000,000, which was issued to L-ri Co., Ltd. at L-ri’s medical care center, to L-ri Co., Ltd. at L-ri’s medical care center, to obtain deduction of KRW 70,043 of the labor income tax by issuing a false receipt of KRW 1,880,000,00, as if he received a donation of KRW 1200,00,000, and then, from around that time to May 31, 2016, the Defendant received deduction of KRW 81, total of KRW 489,02,00,00, as indicated in the attached list of crimes, from around that time, to May 31, 2016.

As a result, the Defendant conspired with 81 persons, such as F, etc., and 81 persons, such as F, etc., were subject to deduction of labor income tax, which is a tax, by fraud or other unlawful act, and reported tax standards falsely.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes governing the investigation of donations;

1. Relevant provisions of the Punishment of Tax Evaders Act, the main sentence of Article 3 (1) of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act (the escape of a cell), Article 9 of the Punishment of Tax Evaders Act (the act of interfering with bona fide return), and the selection of fines, respectively, concerning the crime;

1. Aggravation of concurrent crimes;

(a) The portion of violation of the Punishment of Tax Evaders Act by tax evasion: the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (the provisions on aggravation of restrictions on concurrence of fines in Article 38 (1) 2 of the Criminal Act shall not apply);

B. The part concerning the crime of violating the Punishment of Tax Evaders Act due to the act of obstructing each bona fide return: the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act.