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

The Defendant, from May 9, 201 to June 30, 201, was the representative director of a limited company C with the purpose of constructing a construction business, etc. located in Yansan-gu, Jeonju-si.

No one shall be allowed to receive tax invoices without being supplied with goods or services pursuant to the provisions of the Value-Added Tax Act.

Nevertheless, on December 29, 2014, the Defendant is obviously a clerical error in the indictment of the above limited company.

C Office did not receive goods or services equivalent to KRW 508,450,000 from the U.S. Development, but was issued one copy of the tax invoice stating as if the goods or services were supplied.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a written investigation of completion of tax offense investigation;

1. Application of Acts and subordinate statutes on electronic tax invoices and construction work contracts;

1. Relevant provisions of the Act on the Punishment of Tax Offenses and Article 10 (3) 1 of the Punishment of Tax Offenses Act (the receipt of false tax invoices and the selection of imprisonment with prison labor);

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. The scope of the recommended punishment according to the sentencing guidelines [the scope of the recommended punishment] and the basic area (from June to one year) of the types 1 (the amount less than 3 billion won) including the receipt, etc. of general false tax invoices, etc. (the person who has no special sentencing factors];

2. Normal circumstances favorable to the determination of sentence: The circumstances favorable to the defendant are that the defendant has committed a single offense, such as the fact that the defendant has committed a false tax invoice received as a single head, and that the defendant has no past record of punishment exceeding the same kind of crime or fine;

The crime of this case requires strict punishment for a crime that seriously disturbs tax order, damages tax justice, and damages the sound commercial order, and the defendant has received false tax invoices from professional data, and the value of the supplied tax invoices.