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Reasons
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(영문) 대구지방법원 2012.10.10 2012고정108
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 15,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

The defendant is the clan of C religious organization in Daegu Dong-gu B.

The defendant received 3% of the par value of donation receipts from those who need to receive donation receipts to receive income deduction at the year-end settlement, and received false donation receipts from the above persons.

Around December 15, 2009, the Defendant issued a false donation receipt under the name of F organization as if he received donations, and made E file a return on income deduction using the said donation receipt at the year-end year-end year-end year-end year-end year-end year-end year-end year-end year-end elapsed on May 31, 2010, and made 640,000 won labor income tax to be evaded by fraud or other unlawful acts, even though he did not receive donations 4,00,000 won from E.

In addition, the Defendant conspired with 116 workers in the attached list of crimes, and caused the said workers to evade the labor income tax of KRW 61,740,466 in total by fraud or other unlawful act.

Summary of Evidence

1. Defendant's legal statement;

1. Each police protocol on G, H, I, J, K, L, M, and N;

1. A written accusation;

1. Utility model;

1. Copies of inspection books and seals;

1. Inspection list;

1. A list of names on the issuance of false donation receipts;

1. A copy of a letter of on-site verification;

1. Copy of the receipt for donation (2-2 book, 25 pages of investigation records);

1. Copy of the donation issuance register;

1. Records of seizure and the list of seizure;

1. Application of the Acts and subordinate statutes to investigation reports (investigative records, 2-2 book 178 pages) and copies of a list of receipt for donation issued in a false manner;

1. Article 9 (1) 3 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 30 of the Criminal Act concerning the crime;

1. The former part of Article 37 of the Criminal Act, and Article 4 (1) of the former Punishment of Tax Evaders Act (the sum of fines for each crime);

1. Articles 70 and 69(2)1 of the Criminal Act for the detention of a workhouse;

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