The Defendants are not guilty. The summary of the judgment of innocence against the Defendants is publicly announced.

1. The summary of the facts charged in the instant case is Defendant B, a company that wholesales and manufactures scrap iron and non-ferrous iron in Seo-gu, Seoan-gu, Seocheon-si, and Defendant A is its operator.

(a) No person who is a defendant A shall receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, on January 29, 2014, the Defendant received 10 copies of the electronic tax invoice consisting of 94,212,690 won from supplier G, product scrap metal, supply price, and 94,212,690 won, and around that time, until December 31, 2014, 10 copies of the electronic tax invoice consisting of 4,65,418,740 won in total as indicated in the list of crimes in the separate sheet of crimes were issued for profit-making purposes.

B. Defendant B, a representative of Defendant B, was issued 10 copies of the false electronic tax invoice (hereinafter “each of the instant tax invoices”) equivalent to the total supply amount of KRW 4,655,418,740 as described in paragraph (1) with respect to the Defendant’s business.

2. Summary of the Defendants and their defense counsel’s assertion

A. H operator I and G operator J operated G as a Dong business and supplied scrap iron to Defendant B.

As such, Defendant A was supplied with scrap metal from G and K, which actually became a supplier on each of the instant tax invoices, so each of the instant tax invoices cannot be deemed as false tax invoices.

B. Even if Defendant B received scrap metal from other companies than G and K and received each of the instant tax invoices from G and K as its supplier, G and K constitute “a person who actually operates the goods or services and makes it a third party with only the formal name in the process of operating the business,” as it constitutes “a person who actually operates the business and directly operates the business” (Supreme Court Decision 26 February 26, 2015).