The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (amounting to eight million won) is too unreasonable.

2. The following circumstances are favorable: (a) the Defendant recognized the instant crime; (b) the Defendant did not have any record of being punished for the same type of crime; (c) appears to have difficulty in economic circumstances; and (d) the issuance of a false tax invoice of KRW 150 million for the supply price of the office and place of a stock company; and (b) the payment of value-added tax is deemed to have been made on the above office and base.

However, the crime of issuing false tax invoices, etc. is disadvantageous to the fact that it disturbs the national tax collection order and seriously damages the tax justice, and the quality of such crime is not good, the value of the tax invoice issued by falsity is significant, and the fact that there was a record of being punished four times due to this crime.

In full view of the above circumstances and the Defendant’s age, sexual conduct, environment, motive, means and consequence, there is no special change in circumstances that make the sentence different from the original court’s sentencing conditions indicated in the records of this case, such as the circumstances after the crime, the lower court’s punishment is too unreasonable.

Therefore, the defendant's assertion is without merit.

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