2. Determination is the circumstances favorable to the Defendant that the Defendant recognized the instant crime and reflects the mistake, and that is not good for economic circumstances.

On the other hand, the crime of this case is a case where the defendant issued Chapter eight copies of a false tax invoice equivalent to the total supply amount of KRW 497 million, which is not less than that of the defendant, and the defendant has the record of criminal punishment of fines for the same crime even before, and the court below imposed a fine that has been reduced than that of the summary order in consideration of the favorable circumstances of the defendant.

In full view of the above circumstances and other factors of sentencing, including the background of the instant crime, the Defendant’s age, sexual conduct, and environment, etc., the lower court’s punishment is too unreasonable as it is too unreasonable, and thus, the Defendant’s assertion is without merit.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.