The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

1. The summary of the grounds for appeal (one year of imprisonment, three years of suspended execution, and 240 hours of probation and community service) of the lower court is deemed to be too unhued and unreasonable;

2. The circumstances favorable to the defendant are as follows.

The Defendant confessions all of the crimes of this case, and is against the law.

The defendant paid a total of 40 million won value-added tax, etc. up to the trial of the party, and the value-added tax currently has not been paid is 50 million won.

However, there are the following disadvantageous circumstances for the defendant.

The Defendant issued and delivered a false statement equivalent to KRW 3,535,849,319 from February 2, 2008 to February 2, 2010, and again issued a summary order of KRW 10 million on November 2, 2012, and it is difficult to achieve the purpose of punishment for minor punishment by starting the instant crime at the time when four months have not passed since it began the instant crime, even though it was issued a summary order of KRW 10 million on November 2, 2012.

Rather, even though the Defendant provided an opportunity to reflect against society without interruption through a summary order as above, the Defendant extended the scale of the crime by preparing and submitting a false tax invoice equivalent to KRW 3,912,921,256 within nine months, which is less than the previous crime in this case, or by falsely stating and submitting a list of total tax invoices.

And the defendant's crime was planned.

The crime of this case is a crime that disturbs the system by harming the foundation of the system related to value-added tax and undermining the equity of taxation with faithful taxpayers.

The defendant, knowing that some of the business partners closed, entered them in the purchaser, and prepares and submits a false list of total tax invoices.

The Defendant issued a false tax invoice and received money equivalent to the value of supply, and then received profits by deducting the amount equivalent to value-added tax or the amount below.

In addition, the defendant's age, character and conduct, motive, background, means and result of the crime.