2. The judgment below held that the crime of this case was committed by the defendant by establishing D, a so-called "large Carbon Business", to deliver it to the customer in the name of D without paying a large amount of value-added tax imposed on D, and thereby evading value-added tax, as if D actually delivered it to the customer, it falsely prepares a list of total tax invoices by customer as if D actually supplied it to the customer, and again issues 33 false sales tax invoices as if N established N delivers it to the actual customer. Each of the crimes of this case is a serious criminal who disturbs the national tax collection order and seriously damages tax justice; the defendant plans the above crimes to be committed in advance and moved to practice; the amount of value-added tax evaded by the defendant reaches approximately 250,00,000 won; the sum of the supply value and supply value stated in the list of total tax invoices by customer and the supply value of false tax invoices issued to the defendant for each of the above crimes reaches KRW 1220,200,000,000 for the defendant's own profits and losses in light of circumstances that the defendant did not have acquired.