Defendants are not guilty.

1. Defendant A is the representative of Defendant B, a corporation established for the purpose of developing and selling software in Guro-gu Seoul Metropolitan Government E building 1302.

1. Defendant A

A. A. Around December 27, 2010, the Defendant received and delivered a false tax invoice. Around December 27, 2010, the Defendant received a tax invoice as if he received goods or services equivalent to KRW 382,818,182 from the supply price, although there was no fact that he received goods or services from (G) F (G).

2) The Defendant issued a tax invoice as if he supplied goods or services equivalent to KRW 384,818,182, even though he did not supply goods or services to (State) H (I) at the same time and place as above.

B. On January 25, 2011, the Defendant submitted a list of total tax invoices by false selling and purchasing places, the Defendant received goods or services equivalent to KRW 382,818,182 from B (G) F (G) at the Gu-ro tax office located in Yeongdeungpo-gu Seoul Metropolitan City, Yeongdeungpo-gu, Seoul.

Co., Ltd. supplied goods or services equivalent to KRW 384,818,182 of the supply price to H (I) by a false statement on a list of the separate tax invoices by the purchaser;

A list of the total tax invoices by customer recorded falsely was submitted to the Government.

2. A, the representative director of the defendant B, who was the defendant, committed an offense against the defendant's business as described in paragraph 1.

2. In light of the following circumstances acknowledged by the evidence duly adopted and examined by the court, the evidence submitted by the prosecutor alone was proven without any reasonable doubt as to the above facts charged.

It is difficult to see, and there is no other evidence to acknowledge it.

① Defendant B’s private person in charge of the business purchases vehicle signal converting devices from L Co., Ltd. from the president of the K-F K-F L Co., Ltd. to supply them to H.