The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (7 million won of fine) is too unreasonable.

2. Determination is a favorable condition to the defendant, for the following reasons: (a) the Defendant did not have any profit by a false issuance of tax invoices; and (b) there was no actual result of tax evasion; and (c) the Defendant did not have any record of punishment for the same kind of crime.

However, in light of the following: (a) the amount of tax invoices issued by the Defendant in falsity is not much than KRW 300 million; and (b) the act of falsely issuing tax invoices, which are the most basic matters in the return and payment of taxes, would disrupt the order of tax-related Acts and subordinate statutes; and (c) the fact that there is no special circumstance or circumstance that may newly be considered in the sentencing after the decision of the lower court, and there is no change in the circumstances that may be newly considered in the sentencing; (d) the Defendant’s age, character and behavior, environment, motive and background of the crime, means and method of the crime; and (e) the circumstances after the crime was committed, it is not recognized that the sentence imposed by

Therefore, the defendant's assertion is not accepted.

3. The defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.