The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below (two years of suspended sentence for one year of imprisonment and a fine of 15 million won) is too unreasonable.

2. The facts are as follows: (a) the defendant confessions the defendant, and there is an aspect that the company related to the crime of this case reaches the crime of this case in order to be extended the time limit for payment of trade finance for financial institutions; and (b) the company does not operate any more and promotes the re-operation through new projects. However, as to the crime of this case, submitting a false aggregate table of tax invoices to the government as stated in the crime of this case requires strict punishment as it disturbs the order of commercial transactions and causes serious harm to the national tax administration; (b) the defendant has the history of being sentenced to a fine for the same crime; (c) the sum of the sales and purchase amount entered falsely in the tax invoice of this case is significant; and (d) the defendant's total sum of the sales and purchase amount entered falsely in the tax invoice of this case exceeds the defendant's age, character and behavior, environment, the developments and contents leading to the crime of this case, and circumstances

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