The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court was justifiable to have found the Defendant guilty of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (such as the issuance of false tax invoices) among the facts charged in the instant case on the grounds stated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on “for-profit purposes” under Article 8-2(1)

In addition, the argument that the prosecution on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) is illegal as it constitutes abuse of the right to institute a public prosecution is asserted only when the defendant saw it as grounds for appeal or the court below did not consider it as subject to an ex officio judgment at the court of final appeal.

In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment with or without prison labor for more than ten years is imposed, a final appeal is allowed, and thus, in this case where a minor sentence is imposed against the defendant, the argument that the amount of the punishment is unfair cannot be a legitimate ground for final appeal.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.