2. It is recognized that: (a) the Defendant recognized all of the instant criminal acts; (b) the Defendant provided the victim of the instant criminal act with more than KRW 50 million to recover damage therefrom; and (c) the said victim expressed his/her intent that he/she does not want to punish the Defendant in the trial; (d) the Defendant paid the amount of tax reasonably calculated in relation to I; (e) the tax official who conducted the instant criminal act and conducted an investigation into the criminal act in advance of August 16, 2017 want to have the preference against the Defendant; and (e) the case of the criminal act committed by the Defendant committed on or before August 16, 2017 should take into account the equity

However, the crime of this case was committed by deceiving the victim who had a chain of interest by deceiving 86,50,000 won, by issuing a false tax invoice equivalent to the aggregate of 891,392,970 won in the name of 73 times, and submitting a false tax invoice on five occasions, stating in falsity the aggregate of supply values of 900,076,90 won in the name of L corporation, and issuing false tax invoices equivalent to the aggregate of supply values of 1,057,577,010 won in the name of L corporation, and submitting a false tax invoice on six occasions in the aggregate of supply values of 1,057,277,010 won in the form of six times. In light of the motive and method of the crime, the number of the crimes, and the amount of supply values entered, the crime of this case and the crime of violating the Punishment of Tax Evaders Act, such as the crime of this case, shall seriously undermine the order of tax justice and undermine the sound order of tax justice.