2. There is also circumstances to be considered favorable to the Defendant regarding the instant sentencing, such as the fact that the Defendant led to the confession of the offense, the victim’s revocation of the complaint regarding the instant fraud, and the Defendant was sentenced to one year and six months of imprisonment in the General Military Court of the Army in the Army on March 12, 2013 (Merger) (the foregoing military court 2013Da2, 2013Ma7 (Consolidation)). The said judgment became final and conclusive on March 29, 2013. However, in the concurrent crimes between the said judgment and the instant crime under the latter part of Article 37 of the Criminal Act, with regard to the concurrent crimes under the latter part of Article 39(1) of the Criminal Act, there are also circumstances that should be considered favorable to the Defendant

However, even though the complaint was revoked, there are many circumstances unfavorable to the Defendant, such as the fraud amount of the instant fraud crime exceeds KRW 79 million, and the Defendant’s issuance of a false tax invoice among the criminal facts of the instant case causes interference with the legitimate exercise of the right to tax collection and damaging tax justice, and the total value of the tax invoice issued by the Defendant by falsity exceeds KRW 650 million, and the case is more serious.

Therefore, considering the fact that the court below has significantly reduced the fine amount (50 million won) of the summary order, the defendant's age, character and conduct, environment, motive, means and consequence of the crime, etc., the sentence imposed by the court below is too unreasonable.

Therefore, 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 since it is without merit. It is so decided as per Disposition.