The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that the penalty (the fine of KRW 55 million) imposed by the court below against the defendant is too unreasonable.

2. The judgment of the court below is acknowledged that the defendant reflects the crime of this case, the defendant has no same power, and there is no special criminal record other than fines twice, and the defendant is extremely difficult to be economically, but it is necessary to respect the judgment of the court below because there is no change in sentencing conditions compared to the court below since the new sentencing data was not submitted at the court below. Since the crime of this case is a serious crime that disturbs the order in national tax collection and seriously damages the tax justice, the punishment corresponding thereto is necessary from a general preventive point of view for establishing tax order. The amount of tax invoice issued and falsely issued a large amount of false invoice for the purpose of tax evasion exceeds KRW 817 million,00,000,000,000 won, and since the defendant received 5% of the value of tax evasion in cash, it appears that the defendant has received 40 million won of the value of tax payment due to the crime of this case, and there is no other reason to view that the sentencing of the court below is too unfair.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.