The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s sentence (one year of imprisonment with prison labor, two years of suspended execution, and fine of 330 million won) is too unreasonable.

In particular, the defendant is not obliged to pay a fine, and it is excessive because the defendant reaches 30 days of the detention period in the workhouse (one million won converted into one day) with respect to the fine.

2. The judgment shows the attitude of the defendant to reflect on the confession of all crimes, and the fact that the defendant has no criminal records of the same kind or imprisonment with labor or heavier punishment is favorable to the defendant.

However, the crime of this case cannot be considered in light of the following: (a) by receiving false tax invoices issued by the so-called so-called so-called bombing enterprise, the relevant bombing enterprise disturbs the national finance and trade order by allowing the transaction partner to refund value-added tax without paying value-added tax; (b) the crime is not less than 3.2 billion won in total; (c) the Defendant’s false tax invoice received by the Defendant exceeds 3.2 billion won; and (d) accomplices, including the Defendant,

In full view of the aforementioned circumstances and circumstances, including the Defendant’s age, sex, environment, family relationship, background of the crime, means and method of the crime, circumstances after the crime was committed, and the maximum statutory penalty for the crime of this case, etc., even if considering all favorable circumstances for the Defendant, the lower court’s punishment prescribed within the scope of mitigated statutory penalty is too unreasonable, and thus, cannot be deemed unfair.

Defendant’s assertion is without merit.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.