A defendant shall be punished by imprisonment for not less than eight 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

Although the Defendant did not receive a tax invoice without supplying goods or services, on April 7, 2003, the Defendant received ten copies of a false tax invoice in total amount of KRW 1,320,028,370 as shown in the annexed crime list, from the time on June 30, 2003, including that the Defendant received a false tax invoice as if he had been supplied with goods equivalent to KRW 143,903,210, including value added tax, even though he had not been supplied with goods, such as blades, from the D office operated by the Defendant on the seventh floor of Gwangju Northern building.

Summary of Evidence

1. Statement of the accused in the first protocol of trial;

1. Statement made by the police officer on F;

1. Application of Acts and subordinate statutes to a written accusation or a copy of tax invoice;

1. Article 11-2 (4) of the Punishment of Tax Evaders Act (amended by Act No. 7321, Dec. 31, 2004) by the method applicable to the crime, and Article 11-2 (4) of the same Act by the option of punishment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Reasons for sentencing under Article 62 (1) of the Criminal Act (Scope of Recommendation) of the suspended sentence shall be taken into account: (a) the mitigated area (one month to ten months) of category 1 (less than three billion won) including the receipt of a false tax invoice (special mitigation) [Article 62 (1) of the Criminal Act] (Article 62 (1) of the Criminal Act; (b) where there is no purpose of tax evasion or any result of tax evasion does not occur; (c) imprisonment for eight months; (d) the size of the transaction amount stated in the suspended sentence two years; (d) the Defendant was residing abroad