2. Determination

A. Although the Defendant was actually supplied goods or services while working as the representative director of the D Co., Ltd., the crime of this case is prepared and submitted to the tax office a list of total tax invoices by seller with the total value exceeding 4.7 billion won.

The Defendant alleged that, in fact, the lower court paid allowances to its subsidiaries, but did not issue a purchase tax invoice, it was inevitable to commit the instant crime. However, according to the evidence duly adopted and examined by the lower court, the instant crime is found guilty.

It is necessary to eradicate this act strictly in terms of not only seriously impeding the national tax collection function, but also impairing the order of sound commercial transactions and impairing the public's awareness of compliance with the duty to pay taxes in good faith.

Considering that crimes have been committed systematically and systematically for a long time, and that the total sum of supply value of false tax invoices reaches a large amount of money, the crime of the defendant is more serious.

However, the sentencing factors to be considered are the fact that the defendant recognized the crime and misunderstanding is divided, and that there has been no record of punishment as a crime related to tax evasion so far.

In full view of all the sentencing conditions in the instant case, including the aforementioned various circumstances, including the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime, etc., it is difficult to deem that the lower court’s sentence against the Defendant is excessively unreasonable compared to the Defendant’s degree of responsibility.

B. 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.