2. The judgment of the defendant issued a false tax invoice of KRW 747 million in total on six occasions is an act causing serious harm to the appropriateness and fairness of the national tax administration, which requires strict punishment because of the total amount of the supply price. The fact that the defendant purchased dump trucks and so on, while purchasing dump trucks and so on, purchased money from the victim NonS Capital Co., Ltd., and concealed a mortgage on the above construction machinery, thereby causing damage to the victim company with a large amount of KRW 300 million or more, and that there is a heavy liability for the crime of causing damage to the victim company. The defendant borrowed money from the O without a loan certificate from the bonds company with no knowledge of the name of the defendant, and borrowed money from the O without paying it, and therefore, it is difficult forO to believe that it would arbitrarily bring about dump trucks and so on, and thus denying the crime of interference with exercise of its right.

On the other hand, the defendant recognized the error against the crime of violating the Punishment of Tax Evaders Act, and the defendant delivered dump truck truck to the victim non-SP Capital Co., Ltd., and the victim company did not want to be punished against the defendant by agreement with the victim Dongyang Life Insurance Co., Ltd., and the defendant prepared the business of supplying construction machinery from around B of 2013, and issued a false tax invoice to raise operating funds due to the aggravation of business management, and thereafter, issued a false tax invoice to raise operating funds on March 31, 2014 for the reason of delinquency in payment of national taxes, such as the high value added tax, etc., which led to the cancellation of the business registration of the business operator on March 31, 2014, which led to interference with the exercise of the right of this case.