The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable as the penalty imposed by the court below (a fine of KRW 10 million) is excessively unreasonable.

2. We examine the judgment on the grounds of appeal. The defendant reflects his mistake while recognizing all the facts constituting the crime of this case, and the defendant appears to have committed each of the crimes of this case by omitting part of the sales and purchase amount while operating the enterprise. The so-called data, which does not seem to have committed each of the crimes of this case for profit-making purposes, and the fact that there is no record of punishment for the same kind of crime, etc. are recognized as favorable to the defendant.

However, each of the crimes of this case committed by the defendant is not less than that of the crime in light of the contents and methods of the crime, the legislative intent of the Punishment of Tax Evaders Act, etc. The crime of this case requires strict punishment, such as receiving only the purchase tax invoice without real transaction to disturb the order of commercial transactions and causing serious harm to the national tax administration. The amount of false purchase in this case is not more than 64,6520,000,000 won, and it seems that the court below did not pay taxes evaded due to each of the crimes of this case until now, considering the various circumstances of the defendant, it appears that the court below was sentenced to punishment, and there is no special change of circumstances that can reduce the punishment of the court below in light of the above circumstances, balance with the ordinary sentencing in the same and similar cases, and other factors such as the defendant's age, character, character, intelligence and environment, motive and circumstance of the crime of this case, the relation with the victim, the result and frequency of the crime, the possibility of recidivism, the possibility of recidivism, family relationship after the crime, etc.

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