The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (in one year of imprisonment with prison labor, 2 years of suspended sentence, 450 million won, detention in the workhouse, and provisional payment order) is too unreasonable.

2. In light of the circumstances favorable to the Defendant, the lower court sentenced the Defendant, taking into account the following circumstances: (a) the Defendant recognized the instant crime as favorable to the Defendant; (b) the Defendant was punished three times by a fine; (c) the Defendant did not commit the same kind of crime; and (d) the instant crime does not seem to have an intent to evade taxes; (c) the instant crime was committed in an unfavorable manner; (d) the State’s legitimate exercise of the right to collect taxes; and (e) the nature of the relevant crime is heavy; and (e) the total amount of the supply of tax invoices issued or received in falsity and the total amount of tax invoices for individual suppliers submitted in falsity exceeds KRW 4

In light of the fact that there is no special change in circumstances that can assess the sentencing conditions of the court below differently in the appellate court while favorable or unfavorable circumstances to the defendant, the sentencing of the court below cannot be deemed unfair because the sentencing of the court below is too large.

Therefore, the defendant's above assertion is without merit.

3. The defendant's appeal is dismissed on the ground that it is without merit.