2. The judgment is recognized that the defendant led to the confession of the crime and reflects on the defendant, the defendant's primary offender, and the full amount of evaded tax after the crime.

However, while operating the household store, the Defendant did not issue a tax invoice with approximately KRW 4.9 billion in supply of goods, but did not issue a tax invoice with approximately KRW 6.7 billion in supply of goods, and the Defendant evaded value-added tax amounting to about KRW 4.95 million in the above period. In light of the criminal period of this case, the amount of supply not issued or received a tax invoice, or the amount of evaded tax, etc., the Defendant’s liability for the crime is not easy, and the crime is not good in that it disturbs the national tax order and damages tax justice as well as may adversely affect the general public’s awareness of tax payment. In addition, in full view of the Defendant’s age, character and conduct, motive and background of the crime of this case, means and method of the crime of this case, the circumstances after the crime of this case, etc., the punishment of the court below is not determined to be improper because its punishment is too inappropriate.

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.