2. The judgment of the Defendant recognized and reflected the instant crime, and the actual amount of profit resulting from the instant crime appears to be minor, and the Defendant is the primary offender, etc.

However, the crime of not issuing a tax invoice or issuing a false tax invoice, as in the instant case, is an offense impairing the sound order of commercial transactions and impeding the exercise of the State’s right to tax collection. In full view of the following: (a) the value of a tax invoice not issued by the Defendant becomes more than 1.5 billion won and its nature is not good; (b) equity in sentencing with the same or similar case; and (c) equity in sentencing; and (d) other circumstances, such as the motive, circumstance, means and consequence of the instant crime; (c) the circumstances after the crime; (d) the Defendant’s age, character and conduct, and environment; and (e) the sentencing conditions specified in the

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.