Judgment

Some of the crimes of this case are acknowledged as having the relation between the crime for which judgment has become final and the crime for which judgment has become final as stated in the first head of the crime in the judgment below and the crime for which latter concurrent crimes of Article 37 of the Criminal Act should be considered in accordance with Article 39(1) of the Criminal Act with the case of concurrent judgment, and

However, the crime of this case plays a role in the so-called data, such as issuing or receiving any false tax invoice under the name of the company established by the defendant for the crime of fraud for which the judgment became final and conclusive, and obtains profits, such as commission, etc., by committing the crime. The total value of the tax invoice issued or received by the defendant in a fraudulent manner is KRW 965 million.

The crime related to such false tax invoices is a serious crime that seriously disturbs the tax order by making it difficult for the State to impose and collect taxes, damages the tax justice, and damages the sound commercial order, and thus there is a need for strict punishment.

In full view of the above circumstances and the Defendant’s age, character and conduct, environment, family relationship, motive, background, means and consequence of the crime, and the circumstances after the crime, etc., the lower court’s punishment is too unreasonable.

Therefore, the defendant's assertion is without merit.

Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act, since the defendant's appeal is without merit. It is so decided as per Disposition.