2. Although there are favorable circumstances for the defendant, such as the fact that the defendant had no record of punishment for the same crime, the confession of the crime of this case, and the fact that his mistake is recognized, such circumstance seems to have been fully considered in the sentencing of the court below that reduced the claim amount of the summary order. This case is highly necessary to regulate the tax administration of the country by reporting the false details of transactions at the tax office. The purchase and sale amount of the invoice reported falsely is the amount equivalent to 260 million won, each of which is less than 260 million won. There is no special circumstance or change of circumstances that may be considered in the sentencing newly after the sentence of the court below. Considering the following various circumstances, considering the defendant's age, character and conduct, motive and circumstance leading to the crime of this case, and circumstances before and after the crime, etc., the defendant's excessive punishment of the court below against the defendant is unreasonable. Thus, the defendant's assertion of unfair sentencing is without merit.

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.