The defendant is innocent. The summary of this judgment shall be notified publicly.

1. The summary of the facts charged is the representative director of C Co., Ltd. (hereinafter “C”) located in Geum-gu, Busan Metropolitan City (hereinafter “C”), and D is a person who retired from the same company as a managing director by January 15, 2014.

On July 2016, the defendant prepared a false complaint against D using a Dwork protocol for the purpose of having D obtain criminal punishment from the F Law Firm Office located in Busan Dong-gu, Busan.

The content of the complaint, "D submitted it to the staff of the gold business office having knowledge of the fact by modifying Section 4 of C's sales status of alcoholic beverage sales between 2010 and 2013 for the purpose of exercising D, and submitted it to the staff of the gold business office without knowledge of the fact." There was no change in Section 4 of D's sales status of each line.

Nevertheless, on July 2016, the defendant submitted the above complaint to the public prosecutor's office of Busan District public prosecutor's office to the 15 Busan District public prosecutor's office.

2. Determination

A. The following facts are recognized according to each of the evidence submitted by the prosecutor of the facts of recognition and the evidence Nos. 1 to 3 (including numbers) submitted by the defendant:

1) D informed the tax authorities of C’s tax evasion by attaching data, such as Chapter Four of the current status of sales by type of the aforementioned transaction (hereinafter “the present status table”).

2) On July 6, 2015, on the basis of the above information, the gold tax office issued a corrective disposition of KRW 732,561,500, the value-added tax in the year 2010 through 2013, corporate tax 1,128,539,000, and notified a change in the amount of income to be recognized as a representative bonus of KRW 3,633,173,50, and C filed a charge of violating the Punishment of Tax Evaders Act.

3) On November 19, 2015, Busan District Public Prosecutor's Office stated that D himself/herself was not accurate in the process of changing the computer program with respect to the foregoing case, and C manipulates electronic data for several years at once.