The defendant shall be innocent.

1. The Defendant is a person who served as the representative director of C in the facts charged of this case.

No person shall supply or receive a tax invoice without being supplied with or being supplied with goods or services.

A. On January 2009, the Defendant ordered D to supply goods or services to E, and issued 9 tax invoices, as shown in the attached list of crimes, respectively, without supplying each goods or services, as follows: (a) although C did not supply goods or services to E, the Defendant issued one tax invoice with “E” consisting of “E” on October 31, 2008, the value of supply, KRW 7,000,000, and the recipient.

B. On January 8, 2009, the Defendant directed a person D, who was no later than the date of the issuance, and received from the F golf shop a tax invoice consisting of “The supply price of December 8, 2008, the supply price of KRW 18,957,00, and the supplier of KRW 18,957,000,” regardless of the fact that C was supplied with goods or services from the F golf shop.”

2. In light of the following circumstances acknowledged by the evidence duly adopted and examined by this Court, the evidence submitted by the prosecution alone cannot be deemed as proven without any reasonable doubt as to the above facts charged, and there is no other evidence to prove otherwise.

① G operating E or F golf shop is consistently stated in the investigative agency and court that H actually traded goods with C in fact.

② It is confirmed that H remitted the sum of KRW 2,1310,000 to the Defendant bank account between February 2009 and March 2009, prior to the commencement of the investigation.

③ The facts charged specified that the Defendant issued or received the above processing tax invoice on January 2009. The Defendant was in China from January 19, 2009 to March 18, 2009, and the Defendant issued or issued the false processing tax invoice to D.