2. It is recognized that the defendant led to the confession of the crime, and that part of the damage was recovered by paying approximately KRW 33 million out of the amount of damage caused by fraud.

However, it is not determined that the sentence of the court below is improper because the defendant committed the crime of this case again without being aware of the criminal records of the same crime 13 times (4 times of actual punishment, 4 times of suspended sentence, 8 times of fine) and without being aware of it during the period of repeated crime due to the same crime. The aggregate table of tax invoices by false purchase and sale agencies exceeds 3 billion won, and the damage amount in fraud is not good; the damage amount in fraud exceeds 97 billion won; the damage amount in fraud is not good; the agreement with the victim or the damage has not been recovered until the trial; the defendant's character and conduct, the motive, means and method of the crime of this case, and the circumstances after the crime are considered, etc.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act as it is without merit. It is so decided as per Disposition.

However, in accordance with Article 25 (1) of the Rules on Criminal Procedure, the court shall correct the application for a compensation order by adding "2013 early 1862" to "application for a compensation order under Chapter 5 of the judgment of the court below.

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