2. The crime of this case is that the defendant submitted a false statement as if he supplied goods and services not actually supplied while filing a return of value-added tax, and falsely issued a tax invoice under the Value-Added Tax Act. The crime is committed that disturbs the national tax collection order and damages the tax justice, and the criminal liability is not provided for such crime; the defendant reaches approximately KRW 2,500,000,000 in total; the defendant's profits acquired by the crime of this case are about KRW 25,00,000,000 in total; and the delinquent value-added tax amount is less than KRW 63,00,000,000 in total.

However, in light of the following factors: (a) the Defendant reflects his mistake in depth; (b) there is no record of the same crime; (c) there is no record of criminal punishment except for a single-time fine; (d) the Defendant does not seem to have led or planned the instant crime; (c) there is any family member to support the Defendant; (d) various sentencing conditions, such as Defendant’s age, character and conduct, environment, motive, means and consequence of the instant crime; and (e) the scope of recommended sentence according to the sentencing guidelines of the Supreme Court in the sentencing guidelines for the instant crime, including the tax crime group for not more than one year and not more than two months in imprisonment with prison labor for not more than ten months; (d) a special person (a) a decision on the recommended area (aggravated area); (e) a suspended sentence (a) a major negative cause (a continuous and repeated crime for profit-making purposes) that may be given, and (e) a suspended sentence may be given to the lower court.