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

1. The summary of the facts charged in the instant case, along with C (as of November 8, 2014, the Defendant, at the time of running D and E, would issue a false tax invoice and collect a fee equivalent to 5% of the supply price.

A. On October 25, 2012, the Defendant conspired with C to submit a list of total tax invoices by customer address (from July 1, 2012 to September 30, 2012) around February 2, 2012, the Defendant submitted a list of total tax invoices by customer address (from July 1, 2012 to September 30, 2012). Notwithstanding the fact that D had not supplied goods or services to Co., Ltd., the Defendant submitted a list of total tax invoices by customer customer, “605-81-95015,” “Co., Ltd., in the supply column,” “446,987” in the supply column, “44,700” in the supply column, “44,700 won, including electronic tax invoices, and the total amount of tax invoices by customer account book, as shown in attached Table 1, and submitted a false list of tax invoices to the Government equivalent to KRW 6375,757,700.

2) On January 25, 2013, the Defendant, in collusion with C, submitted a list of total tax invoices at Busan District Tax Office around February 25, 2012 (from October 1, 2012 to December 31, 2012), submitted to F a list of total tax invoices at each seller, and D had not supplied goods or services to F. The Defendant submitted to the Government of each seller, “F”, “F”, “F”, “F”, “F”, “11,00,000,000 in each supplier’s trade name column,” “1,100,000,000 in the tax amount column” as stated in attached Table 1,36,945,546 (2), including the previous invoice of total amount of tax supply, as well as the previous invoice of tax invoice.

B. The Defendant issued and received false tax invoices in collusion with C on November 28, 2012, notwithstanding the fact that E provided goods or services to D Co., Ltd. on or around November 28, 2012, the Defendant received “H” and supplied them in the business registration number column.