Judgment

The court below determined a punishment against the defendant in consideration of the sentencing guidelines set forth by the Supreme Court Decision, considering the following factors: (a) the crime of this case was committed under the circumstances unfavorable to the defendant: (i) the defendant was led to the failure of the defendant to supply goods or services by using a company in which he was or was operating the representative director; (b) the defendant was issued and received false sales tax invoices for profit; (c) the crime of this case was committed not only impeding the legitimate exercise of the right to tax collection by the State; (d) the substantial damage to the tax justice; and (e) the total value of the sales tax invoices issued or received by the defendant was not less than KRW 28 billion; and (e) the defendant was led to the confession of all of the crimes of this case; (e) the defendant was not committing the crime of this case for the purpose of tax evasion; and (e) the fact that the defendant was deemed to have actually paid the penalty tax imposed by the defendant in relation to this case; and (e)

The sentencing of the court below seems to have been determined appropriately by fully taking into account the above various circumstances, and there is no special change in circumstances to be assessed differently from the sentencing conditions of the court below until the trial is held.

In addition, considering the defendant's age, character and conduct, environment, family relations, criminal records, circumstances after the crime, and the result of the crime, all the sentencing conditions shown in the arguments, such as the circumstances after the crime, it cannot be deemed that the sentence imposed by the court below is too uneasible and unreasonable to the extent that the discretion

The prosecutor's assertion is without merit.

In conclusion, this conclusion is followed.