The defendant's appeal is dismissed.

1. In light of the summary of the grounds for appeal in this case’s sentencing conditions, the lower court’s punishment against the Defendant (a fine of KRW 15 million) is too unreasonable.

2. The judgment is based on the circumstances favorable to the defendant, such as the fact that the defendant recognized the crime of this case and reflects his mistake, and that the defendant did not have any criminal records exceeding the same kind and fine.

However, the court below seems to have set a sentence in full consideration of the circumstances favorable to the defendant, and there is no change of circumstances that would be different from the judgment of the court below. The act of issuing false tax invoices like the crime in this case would disrupt the order of commercial transactions and cause serious harm to the national tax administration, and thus requires strict punishment. The defendant's act was caused to commit the crime in this case in order to receive fees in return for preparing a false tax invoice; the defendant issued a false tax invoice, and the defendant reached 13 companies by not less than 897,361,937, and the scale of the crime was small, considering the fact that the sum of the supply values of the above tax invoice reaches 897,361,937, and the sentencing conditions as shown in the records and arguments such as the age, family environment of the defendant and the circumstances before and after the crime, it is not recognized that the sentence against the defendant is unreasonable.

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.