A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

The defendant is the operator of the management committee in the Seo-gu, Seoyang-gu, Busan Metropolitan City.

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

1. Issuing a false tax invoice;

A. On June 28, 2013, the Defendant issued one copy of the electronic tax invoice stating as if the Plaintiff supplied goods or services equivalent to KRW 132,363,636 to the supply price in spite of the absence of the supply of goods or services.

B. On August 30, 2013, the Defendant issued one copy of the electronic tax account statement stating as if he supplied goods or services equivalent to KRW 91,363,636 of the supply price in spite of the absence of the supply of goods or services at the office of LAF.

2. Receipt of false tax invoice;

A. On June 28, 2013, the Defendant was issued one copy of the electronic tax invoice stating the supply price of goods or services equivalent to KRW 132,363,636, as if the supply price was received, in the case in the E office of a general meeting of accounts, even though there was no supply of goods or services.

B. On August 30, 2013, the Defendant was issued one copy of the electronic tax invoice, which entered as if the supply price was supplied with goods or services equivalent to KRW 91,363,636, and 636, even though there was no fact that he received goods or services from the KMA office.

Summary of Evidence

1. Statement by the defendant in court;

1. A letter of termination of investigation related to trading order;

1. Four copies of the invoice of the tax amount to purchase the previous sales on January 2013, and two copies of the invoice of the tax amount to purchase the previous sales on February 2013;

1. Investigation report (Attachment to the report of suspicion of tax offense to the representative G of the other company in charge of the conflict of interests);

1. Application of the Acts and subordinate statutes of accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 (Issuance and Receipt of False Tax Invoice) of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

1. The aggravated Criminal Act for concurrent crimes.