Samsung's de facto head, Lee, is on trial.
A series of corruption allegations, including bribery and corruption, have begun in South Korea.
Mr. Li did not attend the preliminary hearing, but his lawyer denied all the charges on his behalf.
The case is linked to a massive scandal that led to the impeachment of South Korean President Park Geun-hye. hye.
Four other Samsung executives, who are also facing trial, also denied wrongdoing.
The trial is expected to last for several months.
Mr. Li, also known as Jay Lee, is currently a deputy
Chairman of Samsung Electronics.
But since his father, Lee Kun
In 2014, he had a heart attack and was considered the actual boss of the entire Samsung Group.
He was accused of donating money worth 41 won. $36m; £29m)non-
Profit Foundation by Cui Shun
A friend of MS Park.
Prosecutors said the move was to win support from the government for a massive restructuring of Samsung, which will help Lee transition leadership smoothly.
At a parliamentary hearing on December, Samsung admitted that a total of 20 were given.
4bn won two foundations but refused to seek a return.
Mr. Li also confirmed that the company provided a horse and a sum of money to help Cui MS's daughter Zhong about's equestrian career.
Ra, he regrets what he said now.
When details of her friendship with MS Cui surfaced in last October, MS Park's position began to disintegrate.
Including old friends who the president allowed her.
People without government roles
Edited political speech.
Politicians voted to impeach her in last December.
South Korea's Constitutional Court is expected to rule soon on whether to maintain the decision.
Until then, Park was still the official President of the MS, but her power was denied.
Cui MS was tried on charges of corruption and coercion.
MS Park denied wrongdoing, but apologized for the way she handled her relationship with MS Cui, who also denied criminal charges.