2. The court below's sentence is appropriate in full view of all the circumstances revealed in the records, including the following: (a) the amount of the false tax invoice issued by the defendant; (b) the amount of the tax invoice issued by the tax authority due to the crime of this case; and (c) the amount of the fine for the summary order of this case was KRW 5 million; (b) the court below already sentenced to the reduction of the amount of the fine as KRW 4 million in consideration of the defendant's difficult circumstances; and (c) the court below already sentenced to the reduction of the amount of the fine as KRW 4 million.

The defendant's argument of sentencing 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.