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

1. No person who is a summary of facts charged shall submit to the Government a list of total invoices by seller and by seller under the Value-Added Tax Act by entering them falsely;

A. A. Around April 2010, the Defendant: (a) filed a preliminary return of value-added tax for the first time in January 2010 with the “Dongwon Tax Office” located in Young-gu, Young-gu, Young-gu, Young-gu, 13, Cheongwon-gu, 2010; (b) provided goods or services to “(i) enterprises and persons in charge of tax invoice”; (c) provided goods or services to the said “(i) enterprises and persons” as if the goods were supplied; (d) entered false matters in relation thereto; and (e) issued five (321,073,563) tax invoices to the public official in charge of tax invoice.

B. Around July 2010, the Defendant: (a) filed a final return on the final return of value-added tax for the first year 2010; (b) provided goods or services to “the main company and people” as if he supplied the goods or services to “the main company and people”; (c) entered false matters in the supply of tax invoices 12 (the supply price of KRW 398,248,937) and submitted to the public official in charge of the total tax invoice by buyer.

2. There is a prosecutor's office, a police interrogation protocol, a criminal charge, and a report on the completion of investigation into value-added tax against the defendant to the effect that the defendant confessions the crime of this case as evidence consistent with the facts charged

Among them, the police interrogation protocol of the accused against the accused is inadmissible in this court, and it is difficult to believe that the accused's interrogation protocol of the accused against the accused is inadmissible in light of the following circumstances that are recognized by considering the witness C's statement in the court, the witness D's statement in the fourth trial record, and the mobile analysis report in the fourth trial record.