A defendant shall be punished by imprisonment for six months.

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, while operating the C religious organization Do and D, the Do and D, the horses of the C religious organization D in Jinju-si, prepared a false donation receipt to the inspection believers and visitors, and had them evade taxes by submitting the donation receipt as materials for year-end tax settlement when applying for income deduction.

1. Upon filing a global income tax return for the year 201, the Defendant issued a false donation receipt to F.F. F. F. F. F. F. F. F. F. F. F. F. F. F., Ltd., which did not actually pay donations in D in 2011, to use it as payment data of global income tax that should be reported by May 31, 2012 as the global income tax return for the year 2012. In addition, the Defendant issued a false donation receipt with a false statement equivalent to KRW 99,128,206 in total amount of donations to 448 persons, as indicated in attached Table 1 of the List of Crimes, to have them deducted or refunded the income tax equivalent to KRW 153,203,224 in total.

Accordingly, the Defendant, in collusion with 448 workers such as F, received tax refund deduction due to unlawful act of filing an income deduction application by attaching false donation receipts in the year-end settlement process.

2. Upon filing a return of global income tax for the year 2012, the Defendant issued a false donation receipt to the FF that he/she had paid a donation of KRW 2.7 million to C religious Organizations, Inc., Ltd., which did not actually pay the donation in D in 2012, to use it as payment data of global income tax that should be reported by May 31, 2013, as shown in attached Table 2 of the List of Crimes, and issued a false donation receipt with a false statement of KRW 1,191,73,929 in total to 545, as indicated in attached Table 2 of the List of Crimes.