The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (an amount of KRW 15 million) is too unreasonable.

2. The following facts are the circumstances favorable to the Defendant: (a) the Defendant voluntarily surrenders himself; (b) the Defendant voluntarily surrenders himself to the commission of his criminal act; (c) the Defendant respondeded to the issuance of a false tax invoice passively; and (d) there are some circumstances to consider the circumstances leading up to the crime; and (c) the fact that the issuance of the said tax invoice, etc. seems to have no benefit

However, each of the crimes of this case is likely to seriously obstruct the exercise of the State's legitimate right to collect taxes against the entire relevant business operators, and the liability for the crime is not less severe, and the amount of each of the false tax invoices of this case and each of the tax invoices of this case is not small. In full view of all the sentencing conditions of this case, including Defendant's age, sex, motive, circumstances, means and consequence of the crime, circumstances after the crime was committed, changes in circumstances after the sentence of the lower judgment, etc., the lower court's punishment cannot be deemed to be unfair and reasonable.

Therefore, the defendant's assertion is without merit.

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