The punishment sentenced by the court below (two years of imprisonment, four years of suspended execution, and fine of 700 million won) is too unreasonable.

Judgment

The Defendant recognized each of the crimes in this case and divided his mistake in depth, and each of the crimes in this case is related to the crime of fraud, etc. for which judgment has become final and conclusive and the crime of this case of concurrent crimes in the latter part of Article 37 of the Criminal Act, and thus the equity with which judgment should be taken into account pursuant to Article 39(1) of the Criminal Act.

On the other hand, each of the crimes of this case is committed against the defendant, since the defendant registered his/her business in another person's name for the purpose of tax evasion, did not supply goods or services, issued or received false tax invoices, entered a list of total tax invoices by seller and by seller in falsity and submitted them to the government. This is a serious crime that interferes with the legitimate exercise of the right to tax collection by the State, seriously undermines tax justice, and disturbs sound commercial order, and the total amount of supply price entered by the defendant falsely exceeds KRW 5.6 billion, and the period of the crime is not short.

In addition to the above circumstances and the Defendant’s age, character, conduct and environment, motive, means and consequence of the instant crime, each of the instant sentencing conditions indicated in the instant argument, including the circumstances after the crime, is not subject to the sentencing guidelines in relation to the crime of fraud, etc. for which the judgment has become final and conclusive, and the latter concurrent crimes of Article 37

In full view of the above, it is not determined that the sentence imposed by the court below against the defendant is too unreasonable.

Therefore, the defendant's assertion of unfair sentencing is without merit.

Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.