However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

The corporate purchase financing loan is implemented in accordance with the detailed rules on the handling of corporate purchase financing loans for financial institutions established in accordance with the relevant statutes. The basic structure of the lending method is to ensure that a purchasing company receives a loan from a financial institution and makes a cash settlement to a selling company directly in order to induce cash settlement in connection with the settlement of price of goods between enterprises.

Therefore, a corporate purchase financing loan consists of the structure in which a financial institution directly pays a loan to a seller on the premise that the purchaser submits materials to prove the fact of transaction with the seller within the limit agreed in advance between the financial institution and the purchasing enterprise, and the seller approves the existence of the relevant transaction.

The Defendant: (a) around March 7, 2008, issued a credit guarantee of 120,000,000 won with respect to the corporate purchase financing loan from the Victim Credit Guarantee Fund; (b) on March 6, 2009, the method of guarantee was extended to 80% of the guarantee; and (c) around that time, entered into a credit transaction agreement (limit: 150,000,000) with respect to the corporate purchase financing at the location of the foreign exchange bank from the bank head of the Dong-dong branch of the foreign exchange bank located in Ansan-si; and (d) entered into a credit transaction agreement with respect to the corporate purchase financing (limit: 150,00,000) and received the corporate purchase financing; and (e) was coming to the financing from the time when the corporate purchase financing system was received; (e) was conducted formally by examining whether the corporate purchase financing system was actually traded and the source of the purchase financing was not confirmed.

It presented the false tax invoice prepared with D to the victim foreign exchange bank, and tried to obtain money through the corporate purchase financing loan.

The defendant and D, even though they did not purchase the goods from E operated by the above D, shall prepare a false tax invoice in the name of E on March 31, 2008, as they purchased the goods equivalent to KRW 74,80,000, even though they did not purchase the goods from E operated by the above D. < Amended by Act No. 8857, Apr. 4, 2008>