The defendant shall be innocent.

1. The summary of the facts charged in the instant case is the representative director of the D Co., Ltd. established for the purpose of wholesale and retailing waste resources in the wife population C.

The Defendant, submitted on July 25, 2008 from the date of the first value-added tax return on July 25, 2008 to the GUU on January 25, 2009 and submitted on January 25, 2009, had the supplier falsely stated in each “report on deduction of the waste resources and used goods for recycling purposes” and had the supplier illegally deducted the value-added tax of 826,256,725 won in total on four occasions in total by fraud or other unlawful means. The Defendant purchased 11,66,769,000 won in total from January 1, 2008 to December 31, 2009 and did not receive the tax invoice.

2. In the initial tax investigation and investigation by the investigative agency, the Defendant stated to the effect that he was practically operating the said company as the representative director of the said D, but in this court, the actual operator was the E and he was the head of the department and actively denied the facts charged by asserting that he was the E and only lent the company under his name.

Meanwhile, there are only the statements of the defendant at the tax office, the police, and the prosecution that the above D's representative is the defendant, as evidence submitted by the prosecutor on the fact that the defendant is the defendant. It is insufficient to recognize that such evidence alone is the above D's representative.

Rather, comprehensively taking account of the statements made by F, G, H, and I as a witness of this Court, E was a de facto operator as a representative director of J Co., Ltd., and was divided into D and K on Nov. 1, 2007 as the size of the company was increased, and at the time the company was divided into D and K on Nov. 2, 2007, Defendant D, the chief of the department, and Defendant L, the living woman, respectively, registered as

However, without clearly distinguishing personnel, transaction items, funds management, etc. between both companies, E has overall control over all business affairs, such as fund management and tax management, and G is a managing director or the president.