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The defendant shall be innocent.
Reasons
1. Facts charged;
1. On July 26, 2010, the Defendant received false tax invoices: (a) even though he/she did not receive transit from E, the Defendant received a tax invoice of KRW 136,363,636 of the Value-Added Tax Act with the content that he/she was supplied with the transit of KRW 136,363,636 from E; and (b) from that time until October 29, 2010, the Defendant received four copies of the tax invoice of KRW 528,090,909 in total, without being supplied goods or services on four occasions, as indicated in the list of crimes in the attached Table, from October 29, 2010.
2. Submission of false entries by buyer;
A. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax for the second period of 2010 at D gas stations; and (b) did not have supplied goods or services, the Defendant, despite the absence of the supply of the goods or services, entered the list of offenses Nos. 1 through 3, as if he was supplied with the oil equivalent to KRW 400,727,273, such as the list of offenses Nos. 1 through 3, and submitted the
B. Around January 25, 2011, the Defendant filed a final return on the value-added tax for the second period of 2010 at D gas stations, and filed a false entry of the total tax invoice by buyer as stated in [Attachment 4], as if he were supplied with oil equivalent to KRW 127,363,63, and 636, as stated in [Attachment 4] List 4.
2. The Defendant asserts that F was supplied with actual oil and received a tax invoice from F.
In other words, the following circumstances acknowledged by the records of this case, namely, ① the Defendant first started the business of a gas station by leasing a D gas station around June 28, 2010, but was difficult to manage due to lack of experience. On December 31, 2010, the Defendant closed business; ② the Defendant supplied the oil from the company providing the G gas station to H and remitted the oil to the designated place by H; ③ the Defendant actually transferred the oil price to F. The amount of KRW 160 million.