The defendant is innocent. The summary of this judgment shall be notified publicly.

1. When the summary of the facts charged D was unable to repay the money borrowed from the Defendant, the Defendant and D issued a false tax invoice in the name of the Bank of Korea E, F, the Bank of Bankruptcy and the Bank of Bankruptcy H, and submitted a list of the total amount of tax invoices to the tax office and received the refund of the value-added tax to the Defendant’s bonds.

Accordingly, the Defendant submitted a list of total tax invoices by customer under the added-value-added tax law to the government without supplying goods or services by falsely entering the list of total tax invoices by customer, in collusion with D, the Defendant submitted a list of total tax invoices by customer with false entries, as follows, as it supplied goods or services in the name of the Bank of Korea, F, the Bank of Bankruptcy, and HH.

A. (1) Around October 25, 2013, as the representative of the Dispute Resolution Co., Ltd., D submitted a list of the total of the false tax invoices related to the Dispute Resolution Co., Ltd., and D submitted a list of the tax invoices by sales office, stating the false statement as to the supply of goods or services equivalent to KRW 215,00,000,00, as shown in attached Table 1, even though it did not supply goods or services to I but did not supply goods or services to I, it submitted a list of the total of the tax invoices by sales office, including the false statement as to the supply of goods or services equivalent to KRW 1,72,00,000,000, as shown in attached Table 1.

(2) On January 27, 2014, D filed a report on the confirmation of value-added tax at the Cheongju Tax Office, which entered false information about the supply of goods or services equivalent to KRW 50,000,00 in the separate crime list 2, such as falsely stating the fact that D did not supply goods or services to the Cheongju Tax Office, even though it did not supply goods or services to the Cheongju Tax Office, D submitted a list of total tax invoices by sales office, which entered false information as if it had supplied goods or services equivalent to KRW 912,820,000 in total to nine companies, such as the second list of crimes list 2.

(3) On April 16, 2014, D filed a scheduled value-added tax return with the Cheongju Tax Office for the first time in January 2014, 2014, and D supplied K with goods or services equivalent to KRW 14,90,000,000 in L, and KRW 20,000 in M, and KRW 101,30,000 in M.