2. Although the Defendant did not have any record of being punished for the same crime, the total amount of supply price of the false list of tax invoices in this case is larger than KRW 400 million, and the submission of a false list of tax invoices in this case, as seen in this case, infringes on the legal interests and interests of the Punishment of Tax Evaders Act to normalize the order in the receipt of tax invoices, and the nature of the crime is not negligible. In full view of all the circumstances, including the Defendant’s age, character and conduct, the background and contents leading to the instant crime, and circumstances after the crime, etc., the sentence of the lower court cannot be deemed to be undue

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.