The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment of a fine of KRW 30 million is too unreasonable.

2. In light of the fact that there is no change in the terms and conditions of sentencing compared to the judgment of the court below, and the crime of this case was committed that interferes with the State’s exercise of the right to tax collection and damages the sound tax order, and that the total amount of the false tax invoice issued by the defendant exceeds KRW 565 million, and that there was several records of punishment due to fraud, etc., it cannot be deemed that the sentence of the court below is too unreasonable.

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