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

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

The defendant is the representative of the Geumcheon-gu Seoul Metropolitan Government Development Bank Co., Ltd. established for the purpose of the business related to food processing and export (trade) business in Geumcheon-gu.

No person shall issue or issue tax invoices under the Value-Added Tax Act without supplying or being supplied with goods or services, or submit a false list of total tax invoices by seller or seller under the Value-Added Tax Act.

1. Violation of the Punishment of Tax Evaders Act by receiving false tax invoices;

A. On March 31, 2014, the Defendant received a false tax invoice as if he was supplied with goods or services equivalent to KRW 36,209,090, even though he did not receive goods or services from the LABD.

B. Around March 31, 2014, the Defendant received a false tax invoice as if he was supplied with goods or services equivalent to KRW 27,179,090, even though he did not receive goods or services from the Dispute Resolution Co., Ltd.

C. Around March 31, 2014, the Defendant received a false tax invoice as if he was supplied with goods or services equivalent to KRW 18,937,300, even though he did not receive goods or services from the KCAE.

On May 31, 2014, the Defendant received one copy of the tax invoice stating in falsity as if he was supplied goods or services equivalent to 27,984,000 won, although he did not receive goods or services from the KCAD.

E. On June 30, 2014, the Defendant received a false tax invoice as if he was supplied with goods or services equivalent to KRW 25,161,818, even though he did not receive goods or services from the KCAD.

F. On June 30, 2014, the Defendant is goods or goods from the Dispute Resolution Co., Ltd.