The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. The Defendant is a person who was running a Co., Ltd. D (hereinafter “stock company”) with the main purpose of retailing steel products from August 22, 2012 to March 29, 2013, which was mainly engaged in retailing of steel products, from around August 22, 2012, to March 29, 2013.

From April 29, 201 to July 3, 2013, the Defendant operated the F Co., Ltd. with the main focus of retail business of steel products from around April 29, 201 to around July 3, 2013, and took over a corporate G Co., Ltd., which is qualified to issue bills only for the purpose of issuing bills, changed its trade name into D, and then, the Defendant was willing to receive a tax invoice by pretending that the Defendant traded from the aforesaid F is trading in D.

On August 18, 2012, the Defendant received false purchase tax invoices: (a) around 18, 2012, the Defendant received 12 copies of the purchase tax invoices in the amount of KRW 3,776,446,745, including the receipt of KRW 94,093,240, as if D were supplied with steel bars equivalent to KRW 94,093,240 from H Co., Ltd.; and (b) from that time until December 22, 2012, from that time, the Defendant received 12 copies of the purchase tax invoices in the aggregate amount of KRW 3,776,46,745.

B. On November 29, 2012, the Defendant appears to have written a false sales tax invoice issued at the above F office, and D’s 46,530,000 won in the Defendant’s sn beam beamline written in the indictment appears to have been written in error.

From the time of issuance to December 14, 2012, five copies of the sales tax invoice in an amount equivalent to the total value of KRW 423,719,410 were issued in five times, as shown in [Attachment 13-17] Nos. 13 to 17 of the list of crimes, including the issuance of one copy of the sales tax invoice stating as if supplied B.

Accordingly, the Defendant received 17 copies of false tax invoices in an amount equivalent to KRW 4,200,166,155 (hereinafter “instant tax invoices”) for profit-making purposes.

2. The defendant and his defense counsel's assertion.