2. The crime of this case is an act that undermines the principle of base taxation and the establishment of order in the distribution of goods and services, and requires punishment corresponding thereto for the appropriateness and fairness of national tax administration, the total sum of the supply value of the processed invoice issued by the defendant reaches KRW 2.45 million, and the equity in the case where a judgment is rendered together with the crime of violating the Punishment of Tax Evaders Act, which became final and conclusive on October 25, 2013, appears to have already been considered in the original judgment. There are no special circumstances or changes in circumstances that may be newly considered in sentencing after the pronouncement of the original judgment, and all the sentencing conditions shown in the records and arguments of this case, including the defendant's age, character and behavior, family environment, the circumstances leading to the crime, and the outcome of the crime, etc., shall not be deemed to be unfair, even though considering the fact that the defendant is in conflict with

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