The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (the imprisonment of three years and the fine of KRW 750 million) is too unreasonable.

2. The fact that the Defendant recognized all of the crimes, thereby contravening the wrongness, and that the Defendant agreed with a considerable number of victims of the instant fraud, and that some of the sewage suppliers, who did not receive the equipment cost due to the instant embezzlement, agreed with the Defendant is favorable to the Defendant.

However, each of the crimes of this case is to issue or receive false tax invoices worth KRW 3.7 billion in total for profit, embezzlement of KRW 150 million entrusted by the contractor of the construction work as the cost of equipment for sewage workers, and to escape and arrest another person's resident registration certificate for the purpose of hiding his status while being investigated by the prosecution due to the crime of embezzlement. The crime of this case is to unlawfully use another person's resident registration certificate for the purpose of evading arrest and hiding another person's identity, by deceiving equipment engineers, constructors, etc., and by deceiving about KRW 160 million in the cost of construction and about KRW 58 million in the cost of the issuance of tax invoices, and is to be punished in light of the methods, contents, and scale of the crime.

In particular, the crime of issuing and receiving the false tax invoice of this case is a serious crime that interferes with the exercise of the state's legitimate right to collect taxes and seriously damages the tax justice. The victims of the embezzlement and fraud of this case are likely to suffer considerable mental suffering and economic difficulties due to the defendant.

Moreover, even though the Defendant had had the history of criminal punishment several times, including the crime of illegal criminal act of official document and the crime of fraud, the Defendant committed each of the crimes of this case, and did not receive a letter of suspicion from the victims of the crime of embezzlement and some victims of the crime of fraud.

In addition to these circumstances, the defendant's age, sex, environment, motive, means and consequence of the crime are followed after the crime.