The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The court below convicted the charged facts of this case, although it did not constitute a violation of the Punishment of Tax Evaders Act, since it was issued a false tax invoice by mistake of facts and misapprehension of legal principles, and all of them were revoked. The court below erred by misapprehending the facts or by misapprehending the legal principles, which affected

B. In light of the overall circumstances of the instant case of unreasonable sentencing, the sentence imposed by the lower court (a fine of KRW 4 million) is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the lower court, it can be recognized that the Defendant issued each of the instant false tax invoices and reported them to the tax authority on January 10, 2013, and filed a revised return on the issuance of the tax invoice on the ground of cancellation of the contract.

However, as long as each crime of this case was committed upon issuance of a false tax invoice, the establishment of the crime of this case does not interfere with even if the ex post facto tax invoice is modified, as alleged by the defendant.

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

B. Although there are favorable circumstances in which the Defendant issued false tax invoices and revised false tax invoices for the portion through administrative procedures, the total amount of the issuance of the false tax invoices in this case reaches KRW 533,181,819, and the crime in this case is a crime that obstructs the securing of national tax revenues and obstructs the citizens’ sound awareness of tax payment, and that is, the nature of the crime is weak.

In full view of the fact that it cannot be said that the sentence of the lower court is too unreasonable, taking into account the following circumstances, such as equity with criminal punishment for other crimes similar to the instant crime, Defendant’s age, character and behavior, living environment, motive, means and consequence of the instant crime, etc., the sentence of the lower court is too unreasonable.

3. Conclusion, the defendant.