2. The judgment is based on the favorable circumstances, such as the fact that the defendant led to the crime of this case and reflects his wrongness, and that there is a family member to support the defendant's economic situation and not good.

However, the crime of this case is submitted by falsely entering the list of total tax invoices as if there was actual transactions, even though the defendant did not receive the goods, and such crime is an offense causing serious harm to the national tax administration intending to secure proper and smooth finances by distorted the data that form the basis for calculating value-added tax, and requires strict punishment. The supply price of the list of total tax invoices by the defendant entered and submitted by the defendant in falsehood exceeds 165 million won in total, and the defendant committed again the crime of this case without being aware of the fact that he was sentenced one year to a suspended sentence of 6 months due to the crime of violating the Punishment of Tax Evaders Act by issuing and issuing false tax invoices at the Busan District Court around 2006, and other unfavorable circumstances such as the defendant's age, character and behavior, environment, motive and circumstance leading to the crime of this case, circumstances before and after the crime, etc., the above argument by the court below is unreasonable. Thus, the above defendant's assertion is without merit.

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