2. In light of the judgment, the following circumstances are favorable to the Defendant: (a) the Defendant recognized each of the instant crimes and against his mistake; (b) the Defendant’s living room appears to have led to each of the instant crimes; and (c) the Defendant did not have any other criminal records, in addition to the punishment imposed once by a fine, etc.

However, in the meantime, the issuance of false tax invoices like each of the instant crimes is likely to disrupt the order of commercial transactions and cause serious harm to the national tax administration, and thus requires strict punishment. ② The Defendant operated the term “data” or “exploitan enterprise” as a business of purchasing and selling false tax invoices after receiving the commission amounting to KRW 10 million per month, and the motive for committing the crime is not good. In addition, the Defendant actually acquired considerable profits in return for the issuance of false tax invoices; ③ the total value of the false tax invoices issued and received by the Defendant exceeds KRW 3.8 billion, and the Defendant’s age, family environment, and circumstances before and after committing the crime, etc., the Defendant’s punishment against the Defendant is too unreasonable.

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.