The defendant's appeal is dismissed.

1. The sentence of the court below (one year of imprisonment) is too unreasonable when considering various circumstances against the defendant in light of the summary of the grounds for appeal.

2. The judgment is a favorable condition for the following reasons: (a) the defendant was aware of and reflects the crime of this case; (b) the defendant was under the diagnosis of liver cancer after being detained; and (c) there was no record of punishment for the same kind of crime.

However, the crime of this case is a case where the defendant issues or receives false tax invoices of an aggregate of 6 billion won in supply value, which are the case where the defendant does not supply or receive goods or services, and the crime was committed for a long time. The crime of this case was committed for a long time. There is no lot of value-added tax evaded in this case, and the crime is not good. The defendant, at the construction site working group leader, issued false tax invoices in the name of the above company as necessary in lieu of the processing company's business related to the return of value-added tax at the request of the customer, and issued false tax invoices in the name of the above company. Such crime goes against the order of commercial transactions, and caused serious harm to the national tax administration by distorted materials that form the basis for the calculation of value-added tax. The defendant's punishment is too unreasonable, considering all of the conditions for sentencing prescribed in Article 51 of the Criminal Act, including the defendant's age, character, character, environment, equity in sentencing, etc.

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.