Judgment

The circumstances favorable to the Defendants are recognized, such as the confession of the instant crime by the Defendants, and the Defendants did not have any record of punishment for the same crime.

However, the crime of this case is deemed to have been issued or received by the Defendants without real transaction, and the criminal liability of this case is grave in light of the contents of the crime. The crime of this case may seriously interfere with the imposition and collection of taxes by the State, and the crime of this case requires strict punishment that damages the order of sound commercial transactions and causes harm to the general public’s awareness of compliance with the duty to pay taxes in good faith. The sum of the supply values of the tax invoice issued or issued by the Defendants in falsehood is about 96,500 won. The Criminal Procedure Act of Korea, which takes the principle of trial-oriented and direct care, has unique areas of the first deliberation as to the determination of the punishment, and it is appropriate to respect it where the first deliberation of the sentencing does not go beyond the reasonable scope of discretion (see Supreme Court Decision 2015Do3260, Jul. 23, 2015). It does not appear that the circumstances of the lower court’s judgment that are favorable to the Defendants, such as changes in circumstances in circumstances after the sentence of this case, are too unfair.

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