All appeals by the Defendants are dismissed.

1. The decision of the court below on the gist of the grounds for appeal (the fines of KRW 4,00,000) is too unreasonable.

2. The fact that Defendant A reflects the crime, and that Defendant A was an initial criminal who had no record of criminal punishment prior to the instant case is favorable to the Defendants.

On the other hand, the crime of this case receives false tax invoices as if it were actually being supplied with goods or services without being supplied with them, and is not good for the crime of seriously damaging the national tax collection order and tax justice, and is disadvantageous to the fact that the amount of the tax invoices received falsely is larger.

In addition, comprehensively taking account of the circumstances leading up to the instant crime, the circumstances following the instant crime, the Defendant’s age, sexual conduct, and environment, etc., the lower court’s punishment is too excessive and is not deemed unfair. Therefore, the Defendants’ assertion is without merit.

3. The Defendants’ appeal is without merit, and all appeals are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.