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

1. The summary of the facts charged is the representative of Jongno-gu Seoul Jongno Building Co., Ltd. established for the purpose of wholesale business, such as gold bullion in 304.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

On November 28, 2011, the Defendant was issued a false tax invoice in the amount of KRW 1,053,173,350,00 in total five times from that time by the following method, including that the Defendant was issued a tax invoice of KRW 372,00,00,000, as if he was supplied with goods or services by the Investment Bank and Bankruptcy Co., Ltd., without being supplied with goods or services.

2. Determination

A. The evidence submitted by the prosecutor alone is insufficient to prove that the Defendant was issued a false tax invoice through a processing transaction as stated in the facts charged, and there is no other evidence to prove otherwise.

B. Rather, according to the evidence duly adopted and investigated by this court, the defendant was issued with the tax invoice No. 1 in the annexed list No. 2, 201, when he/she transferred the gold bullion 409,000,000 (including value added tax; hereinafter the same shall apply) to the bank exclusive account in the name of the Dispute Settlement Bank Co., Ltd., from the time of establishing the Dispute Settlement Bank Co., Ltd. on October 31, 201, the defendant maintained gold bullion transaction with F which operates the Dispute Settlement Bank Co., Ltd., and he/she purchased gold bullion 6kg from F on November 28, 201, and transferred the gold bullion 409,000 won to F Co., Ltd., with the new bank deposit account in the name of the Dispute Settlement Bank Co., Ltd.

(3) However, the F continued contact with the Defendant without supplying the said gold bullion 7kg and temporarily opened the contact, and ④ the transaction of the said additional gold bullion 1kg.