2. Determination is based on the favorable circumstances such as: (a) the confession of the instant crime and the Defendant reflects his mistake; (b) the Defendant appears to have no significant profits from the instant crime; (c) the Defendant has no record of criminal punishment for the same crime; and (d) the Defendant’s health and economic conditions are not good.

However, in this case, although the defendant supplied goods or services or submitted them to the government by falsely stating the list of the total tax invoice and the list of the total tax invoice by customer and the list of the total tax invoice by customer and submitted them to the government. It is necessary to severely punish the crimes causing serious harm to the appropriateness and fairness of the national tax administration intended to secure proper and smooth finances. Considering the unfavorable circumstances such as the fact that the total amount of the transactions exceeds KRW 565,00,000 and KRW 512,00,000, and all other sentencing conditions, such as the defendant's age, character, character, environment, and circumstances after crimes, the defendant's punishment imposed on the defendant cannot be deemed unfair, and

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.