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

1. On August 6, 2012, the Defendant is a person who subcontracted part of the construction work of “F excreta and waste disposal facilities” in Pyeongtaek-si D and E with the victim Co., Ltd. operated by B to perform construction work.

On September 22, 2012, the Defendant: (a) performed construction at the construction site above (the written indictment appears to be a clerical error in the 2013.); and (b) filed a claim for KRW 10,000,000 for construction price with the victimized Company; (c) if the victimized Company pays the Defendant in addition to the value-added tax on the construction price, the Defendant would pay the value-added tax; (d) as if the victimized Company could have refunded or deducted value-added tax using the tax invoice in the name of “G” received from the Defendant, the Defendant claimed KRW 11,00,000,0

However, even if the amount equivalent to the value-added tax was received from the injured company, the injured company was planned to use the value-added tax for other purposes without paying the value-added tax, and the above G had already been closed, and the damaged company was not able to receive the refund or deduction of the value-added

The Defendant, by deceiving the victim, received a total of KRW 17,115,000,00 from the victim as value-added tax, and received a transfer of KRW 11,00,000,000 from the victim for construction cost and value-added tax around the 27th day of the same month, around November 17 of the same year, and KRW 12,70,050,000,000 from the victim for construction cost and value-added tax, around February 5, 2013, and received KRW 27,115,00,00 from the victim for transfer of KRW 27,115,00 as value-added tax.

2. Article 31 of the Value-Added Tax Act provides that when an entrepreneur supplies goods or services, the value-added tax calculated by applying the value-added tax rate shall be collected from the person who receives the goods or services.