The defendant's appeal is dismissed.

1. The summary of the grounds for appeal by the defendant (unfair sentencing) is too unreasonable that the sentence imposed by the court below on the defendant (in the case of imprisonment with labor for one year, two years of suspended execution and fine of 50 million won, and one million won converted by one day) is too unreasonable.

2. Examining the various sentencing conditions in the instant case, the following are the circumstances: (a) the Defendant appears to have committed the instant crime while making a confession; (b) the Defendant appears to have been detained by the instant crime and expected to have taken the time to repent of his mistake during the period of detention; (c) the Defendant did not have any history of punishment for the same crime; (d) there was no history of punishment other than punishment for a crime of violating the Road Traffic Act by 2009; (c) the Defendant sent an influence period; (d) there was a family member who should support the Defendant by neglect; (d) there was a family member who should support the Defendant by neglect; (e) there was a good social relation between the Defendant and his family members; and (e) there is a relatively relatively more favorable social relation for the Defendant.

On the other hand, the crime of this case is committed continuously and repeatedly from January 25, 2015 to January 25, 2018, with the intent of evading value added tax, and continuously and repeatedly from January 25, 2018, by submitting to the Government seven copies of the aggregate invoice of the total amount of supply 4,254,515,150 won to the Government, and reduce the amount of the value-added tax to be paid by the Defendant. In light of the motive, method, period, and frequency of the crime, the total amount of the invoice of the individual tax invoice of the place of sale recorded falsely, and the maximum amount of the amount of the evaded tax, the crime of this case is serious obstacle to the exercise of the State’s legitimate right to collect tax, and as such, there is a high possibility of criticism against the Defendant in that it disturbs the sound commercial order by encouraging large-scale non-data transactions, etc.

As above, the sentencing factors favorable or unfavorable to the defendant are different.