A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant, as a temple of D religious organization in Ulsan-gun C, was well known at 600 square meters of building size E (E) such as legal party, company, etc. (hereinafter “E”).

When applying for income deduction at the end of the year of earned income earners, the Defendant abused the system that specially deducts the amount contributed to non-profit organizations, such as temples, etc., so that the employees in need of donation receipts may receive 50,000 won through 10,000 won per sheet of donation receipts, and deliver false donation receipts under the above “E” to the workers so that they may illegally refund taxes or deduct taxes by having them submit the relevant tax office as evidentiary materials for application for income deduction to the competent tax office.

The Defendant conspiredd with F, an employee of Samsung Closechemical (main engineer) who found the above “E” office at the end of December, 2011, to receive KRW 50,000 won, and prepared and issued a false donation receipt in the name of “E,” which entered KRW 3,000,000 as if he/she donated the above “E” to the said “E,” and around that time, had the said F, submit the said receipt as evidentiary materials for an application for income deduction during the year-end tax settlement in 201, thereby allowing F to deduct KRW 528,825 as earned income by fraud or other unlawful means.

From December 2, 2011 to December 2012, 2012, the Defendant issued a false donation receipt of KRW 1,660,081,00 in total by the same means as indicated in the attached list of crimes, issued 641 in collusion with 440, such as the above F, and submitted them as materials for year-end settlement, and subsequently evaded the labor income tax of KRW 355,100,239 in total by fraud or other unlawful means.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation, a report on completion of corporate investigation, a protocol of examination of suspected criminal offenders, a certificate of authorization for incorporation of a juristic person, a certificate of incorporation of a juristic person, a transcript of corporate register, a identification number, a list of promoters, a certificate of incorporation, a certificate of permission for incorporation,