The defendant asserts that the defendant's punishment (the second crime in the original judgment: the suspended sentence of 2 years and the fine of 400 million won and the fine of 1,3, and 400 million won at the time of original adjudication: the suspended sentence of 6 months) declared by the court below is too unreasonable, and the prosecutor asserts that it is too unreasonable.

Judgment

There are circumstances that can be considered in light of the circumstances, such as the fact that the defendant confessions and reflects the crime, the fact that there is no record of the same kind of crime, the concurrent imposition of fines, the fact that the crime No. 2 of the judgment of the court below is a crime of violating the Illegal Check Control Act which has become final and conclusive, the fact that the judgment should be taken into account with the case of being tried, and the fact that the defendant

Meanwhile, the crime of this case was repeated for a long period of three years from 2007 to 2009, the total amount on the list of tax invoices by customer of false purchase sales reaches 4.5 billion won, and the defendant, based on the tax invoice issued and issued without actual supply of goods or services, submitted the list of tax invoices by customer of false purchase sales, thereby disturbing tax order and seriously damaging tax justice. In full view of the defendant's age, family relation, character and behavior, environment, motive and circumstance of the crime, means and method of the crime, and circumstances after the crime, etc., the defendant's and prosecutor's above assertion are without merit.

3. According to the conclusion, the appeal filed by the defendant and the prosecutor is dismissed in accordance with Article 364(4) of the Criminal Procedure Act.