The defendant is not guilty, and the summary of the judgment of innocence is publicly notified.

1. The Defendant is the representative of C Co., Ltd. D (hereinafter “D”) established for the purpose of wholesale and retailing, such as non-ferrous metals and pyrheat, located in C Building 202, in both states.

No person shall submit to the Government, for profit-making purposes, a sum table of accounts of individual tax invoices by selling and purchasing companies without supplying or receiving the goods or services under the Value-Added Tax Act by entering them in falsity.

On January 25, 2014, the Defendant filed a final return on the value-added tax for the second period of February 2013 with respect to D at the Government Tax Office located at Jung-si, Jung-si, 77 (Council Dong), the Defendant: (a) stated a false list of accounts for each purchaser as if he/she was supplied with goods or services by E; (b) stated a false list of accounts for each purchaser as if he/she was supplied with goods or services; and (c) provided goods or services to the F Co.,, Ltd., the seller (hereinafter referred to as “F”), despite the absence of the fact that he/she was supplied with goods or services, the Defendant provided a false list of accounts for each purchaser’s tax revenue for the total amount of KRW 7,625,94,00,000, as if he/she were supplied with the goods or services.

As a result, the Defendant submitted to the Government a false list of the total amount of 15,229,128,00 won of the supply price for profit-making purposes by entering the total amount of 15,229,128,000 won of the

2. The gist of the Defendant’s assertion is only D’s representative director by lending his name upon G’s request, and there was no fact that the Defendant was involved in the operation of D and the issuance of a false tax invoice, and was entirely unaware of the fact that the Defendant submitted a list of accounts for each purchaser and purchaser at the time of the instant crime.

3. In a judgment, the burden of proving the facts charged in the criminal trial is imposed on the prosecutor, and the conviction leads to the judge's conviction that the facts charged are true to the extent that there is no reasonable doubt.