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

1. The summary of the facts charged lies in Songpa-gu Seoul among around September 2013 to April 2015, the Defendant worked at the D Business Headquarters of the C Company as a full-time employee (MD, Mechianiser) at the online product team of the C Company, and was in charge of Internet shopping mall E companies, product management, posting, sales management, etc.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit.

Nevertheless, the Defendant promised to receive some of the revenue from the sales commission due to false sales and the discount coophone paid to F from F, which is the operator of E business tenant.

On February 10, 2014, the Defendant issued a tax invoice in an amount equivalent to KRW 34,870,143,717, as shown in the attached Table 1, from that time to April 10, 2015, including the issuance of an electronic tax invoice in an amount equivalent to KRW 215,880,00 of the value of supply, although C Company did not have supplied goods or services to G Co., Ltd., even though it did not supply goods or services to G, and issued a tax invoice in an amount equivalent to KRW 215,80,00,00 of the value of supply

B. On February 5, 2014, the Defendant was issued a tax invoice in an amount equivalent to KRW 35,219,129,437, as shown in the separate crime list 2, from that on 38 occasions until March 31, 2015, stating that C corporation was supplied goods or services equivalent to KRW 1,266,324,490, even though C corporation was not supplied with goods or services from G, and that it was issued with an electronic tax invoice in an amount equivalent to the total value of KRW 1,266,324,490, as shown in the separate crime list 2.

Accordingly, the Defendant issued or received a false tax invoice equivalent to KRW 70,089,273,154 for profit-making purposes.

2. Determination

Article 10 of the Punishment of Tax Evaders Act;