2. It is recognized that the Defendants recognized all of the instant crimes and reflects the fact that the Defendants paid approximately KRW 1.51 billion of the unpaid taxes related to the tax invoice not issued in the instant case, and that the absence of the Defendant A is difficult to manage the company, and that the family and company employees of the Defendant A want to have the Defendant’s prior wife against the Defendant A.

However, the crime of this case does not issue a false tax invoice without supplying goods or services, or even if the tax invoice is to be issued. It is also recognized that there is a need to impose strict punishment because it undermines the fairness of tax justice and transactions, disturbs the water quality of accurate taxation data, and Defendant A committed the crime of this case, even though there are two penalties, such as the suspension of imprisonment for the same kind of crime, and Defendant A committed the crime of this case again, and there are nine times in total, including one sentence of imprisonment, other previous criminal records of this case, and the number of tax invoices not issued in this case or issued false amounts to 3,300 times in total and 6,957,638,985 won in total.

In addition, in full view of the various circumstances that are conditions for sentencing, such as Defendant A’s age, character and conduct, environment, family relationship, motive and background of the crime, means and consequence of the crime, and there are no special circumstances or changes in circumstances that may change the sentencing after the judgment of the court below, it is not recognized that each sentence that the court below sentenced the Defendants is too unreasonable.

3. In conclusion, the defendants' appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, and it is so decided as per Disposition.