The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that the sentence (two years of imprisonment, three years of suspended execution, and one billion won of fine (500 days of detention in the workhouse) imposed by the court below on the defendant is too unreasonable.

2. The crime of this case is an unfavorable circumstance against the Defendant, inasmuch as the Defendant issued or received false tax invoices, even though he did not actually supply or receive scrap metal as the operator of D, and submitted them to the Government a list of total tax invoices by the purchaser on which the false supply price was stated based on such false invoices, the total supply price of the tax invoices issued or received by falsity and the sales invoices by the purchaser and the government, which were submitted to the government, is a large amount of KRW 9.3 billion; and the crime related to the false tax invoices is a serious offence that seriously disturbs tax order by making it difficult for the State to impose and collect national taxes, thereby damaging the tax justice, and that there is a need for strict punishment.

On the other hand, the circumstances favorable to the defendant include the fact that the defendant recognized the crime of this case and reflects his mistake, the defendant's health status is not good, and the defendant has no record of punishment exceeding the same kind of crime or fine.

위와 같은 사정들과 그 밖에 피고인의 나이, 성 행, 환경, 범행의 동기, 수단과 결과, 범행 후의 정황 등 변론에 나타난 모든 양형조건 및 대법원 양형 위원회 제정 양형기준의 권고 형량 범위 ◈ 법률상 처단형의 범위: 징역 1년 6월 ~ 15년 및 벌금 936,114,713원 ~ 2,340,286,782원[ 세금계산서, 매출 매입처 별세 금 계산서 합계표 기재 공급 가액 합계액 9,361,147,130원에 부가가치 세율 (10%) 을 적용하여 계산한 세액 936,114,713원의 2 배 이상 5 배 이하의 벌금 (1,872,229,426 원 이상 4,680,573,565원 )에서 작량 감경 (1 /2) 을 한 처단형 임,...