The defendant's appeal is dismissed.

1. The gist of the grounds for appeal is that of the lower court’s punishment of KRW 21.5 million (a fine of KRW 21.5 million) is too unreasonable.

2. The circumstances favorable to the defendant include the fact that the defendant led to the confession of the crime of this case and appears to repent of his mistake, that the defendant has no criminal record of the same kind, that the defendant's health is not good, and that the defendant's economic condition is not good.

However, in full view of the facts that the sum of the tax invoices issued or received by the Defendant in falsity exceeds one billion won, and that the court below was sentenced to the punishment (a fine of KRW 2.5 million) reduced by more than that of the summary order (a fine of KRW 2.5 million) by fully taking into account the circumstances favorable to the Defendant, and that there is no change of circumstances that may vary between the court below and the punishment; that there is no benefit actually acquired by the Defendant from the instant crime; and that there are no other factors that are conditions for sentencing, such as the Defendant’s age, character and conduct, motive for the instant crime, and circumstances after the instant crime, etc., the court below’s punishment is deemed appropriate.

Therefore, the defendant's assertion is without merit.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act, since the defendant's appeal is without merit. It is so decided as per Disposition.