The defendant shall be innocent.

1. The Defendant is a person who actually operates the KMAE.

A false entry of the list of the total tax invoice by buyer shall not be submitted to the Government without supplying the goods or services under the provisions of the Value-Added Tax Act.

On January 25, 2006, the Defendant entered the list of total tax invoices by sales in the “H”, the name of the buyer by buyer in the business registration number column, “GH”, “7”, and “241,725,000 won” in the supply price column, and submitted to the Government the list of total tax invoices by sales.

Around January 25, 2006, the Defendant entered a total of KRW 661,259,000 in supply value three times in total, as shown in the attached list of crimes (1), and submitted the above list of total tax invoice to the government, respectively.

(b)not make false entries in the list of total tax invoices by customer shall be submitted to the Government without being supplied with the goods or services under the provisions of the Value-Added Tax Act;

On January 25, 2006, the Defendant entered the list of total tax invoices in the business registration number column of the list of total tax invoices by customer, in the name of “J”, “JI”, “1”, and “15,455 won” in the purchase column, and submitted the list of total tax invoices by customer to the Government.

Around January 25, 2006, the Defendant entered a total of 454,668,455 won in total on three occasions, such as the list of annexed crimes (2), and submitted the list of total tax invoices to the government, respectively.

2. The following can be revealed by the evidence duly adopted and examined by the court.