A trader who started up a snack food business tried to defraud the State of more than €101,000 with his first VAT return.
He almost got away with the fraud but an "astute" Revenue official decided such a high claim for a return of VAT in a business that had just started up merited further checks, Donegal District Court was told.
Judge Thomas Fitzpatrick told Laurence Breslin: "It was attempted robbery from the taxpayer."
Breslin, of Drimanery, Mountcharles, Co Donegal, admitted making an incorrect VAT return for the two-month period September-October 2003, falsely claiming the €101,049 VAT repayment, and producing two false invoices for purchases totalling €232,322.
Revenue investigator Noel Wall said Breslin submitted the VAT return in November 2003.
The claim for the €101,049 repayment was supported by documents for sales he said were made to two companies in Northern Ireland. He would be entitled to the return of VAT on purchases of goods to be sold outside the State.
Mr Wall said his investigation was launched when "an astute" official at the Revenue offices in Letterkenny, Co Donegal, became suspicious.
With the help of authorities in the North, it was established that Breslin made no sales to the two companies named on invoices.
The court heard that the second part of the scam involved producing documents for purchase in the Republic.
Breslin had five sets of bogus invoices, a sample two of which formed the basis of two charges before the court.
Mr Wall said: "It nearly worked. The Revenue would not have got a penny back had the money been paid out. He was very persistent. It was very well thought out. I'm eight years in the investigations department, and I never had a case like this."
Defence solicitor Frank Dorrian said: "He came close, but he didn't actually succeed."
Judge Fitzpatrick said: "It was a massive fraud." The unnamed official who raised the alert was to be commended.
He added that the only thing in Breslin's favour was that he did not attempt to "brazen it out". Had he pleaded not guilty and had the case gone to trial he could have been jailed for two years.
Breslin was fined €12,000.