The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. The summary of the facts charged is a person who actually operates a company with the trade name called Gangnam-gu Seoul Metropolitan Government Dispute Resolution D (hereinafter “instant company”).

The Defendant either issued, issued, or submitted to the Government, false tax invoices or a sum table of total tax invoices for each seller (3,190,311,189 won, a sum table of total tax invoices for each seller by false seller) equivalent to 6,380,622,378 won in total without supplying or receiving goods or services for profit-making purposes as follows.

(a) No person who receives or receives a false tax invoice shall issue or receive a tax invoice under the added-value-added tax-related Acts without supplying or receiving goods or services;

Nevertheless, the Defendant issued or received false tax invoices equivalent to KRW 3,190,311,189 as follows.

1) On December 9, 2013, the Defendant issued 26 copies of the false tax invoice amounting to KRW 2,353,818,187, including the issuance of a false tax invoice as if he/she supplied goods or services equivalent to KRW 100,000 to E, even though he/she did not have supplied goods or services. From September 23, 2013 to December 19, 2013, the Defendant issued 26 copies of the false tax invoice amounting to the total supply amount of KRW 2,353,818,187, such as the former one.

2) On September 10, 2013, the Defendant was issued 20 copies of the false tax invoice amounting to KRW 836,493,002, in total, 20 times as shown in the annexed crime list (2) from July 31, 2013 to December 31, 2013, as if the Plaintiff received goods or services equivalent to KRW 4,40,00 from the F in fact, although the Defendant did not receive goods or services, as if he received goods or services from the F in fact.

(b) Any person who submits a list of total tax invoices shall not supply or receive goods or services;