The defendant's appeal is dismissed.

1. The sentence (20 million won) imposed by the lower court on the summary of the grounds for appeal is too unreasonable.

2. The facts that the defendant recognized all of the crimes of this case and reflected, and that the defendant has no record of punishment in excess of the same criminal record or fine are favorable.

However, each of the crimes of this case is an unfavorable circumstance where: (a) the Defendant issued a false tax invoice as if he actually did not supply goods or services; (b) issued a false tax invoice as if he was engaged in a transaction; and (c) submitted it to the Government by entering a list of total tax invoices by false customer; and (d) the total amount of the tax invoice issued by the Defendant in falsity reaches KRW 600 million; and (c) the crime of this case is likely to disrupt tax order and damage the tax justice by making it difficult for the State to impose and collect its taxes.

Considering the Defendant’s age, sexual conduct, environment, motive and background of the crime, means and consequence of the crime, circumstances after the crime, etc., as well as the aforementioned circumstances, various sentencing conditions indicated in the instant records and arguments, the lower court’s sentencing cannot be deemed unfair to have exceeded the reasonable bounds of discretion or to maintain them as they are.

Therefore, the defendant's argument of sentencing 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.