The defendant's appeal is dismissed.

1. The sentencing of the lower court (an amount of KRW 40 million) on the gist of the grounds of appeal is too unreasonable.

2. The act of issuing a false statement of tax payment makes it difficult for the State to impose and collect national taxes, thereby disturbing tax order, passing the burden on the general public, thereby damaging the tax justice, and thus, the Defendant’s liability for the crime is not easy.

The total supply value of the tax invoice issued by the defendant by falsity exceeds KRW 800,000.

In full view of the various circumstances, including the above circumstances, including the Defendant’s age, sex, environment, family relationship, motive, background, means and consequence of the crime, and the circumstances after the crime, and there are no special circumstances or changes in circumstances that make it possible to change the sentencing of the lower court after the judgment, the sentencing of the lower court is not unfair.

3. The Defendant’s appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, on the grounds that the appeal is groundless.