The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment) by the lower court (e., six months of imprisonment) is too unreasonable.

2. The judgment of this case is that the defendant submitted a false list of total tax invoices of approximately KRW 2.64 billion to the tax office with the false list of total tax invoices of approximately KRW 2.78 million and the false list of total tax invoices of KRW 2.78 million to the tax office without being supplied with or being supplied with goods or services. Even in light of equity between the crimes for which each judgment of the court below became final and the case at the same time, and the cases for which the decision of this case is rendered, the act of falsely preparing and submitting a false list of total tax invoices which are the most basic matters in the return and payment of taxes is necessary because it leads to tax evasion or is highly dangerous to be used for other crimes and disturbs tax order and order. The total sum submitted falsely exceeds KRW 5.4 billion, the defendant had the same criminal history and two times, the defendant's age, character and conduct, motive and circumstances of the crime of this case, etc., and all kinds of sentencing conditions as shown in the records and arguments after

3. As such, the defendant's appeal is dismissed under Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit.

(However) In accordance with Article 25 of the Regulation on Criminal Procedure, the first head of the judgment of the court below, "Defendant A was sentenced on October 14, 201 to imprisonment for a violation of the Punishment of Tax Evaders Act and the Punishment of Tax Evaders Act at the Seoul Central District Court on May 26, 201, which became final and conclusive on May 26, 201." Eul was sentenced on October 14, 201 to imprisonment for a violation of the Punishment of Tax Evaders and the Punishment of Tax Evaders Act at the Seoul Central District Court on May 26, 2011, and the above judgment became final and conclusive on May 26, 201, and was sentenced to imprisonment for a violation of the Punishment of Tax Evaders Act at the Seoul Central District Court on July 24, 2012."