The defendant's appeal is dismissed.

Summary of Grounds for Appeal

The sentence of the court below (limited to eight months of imprisonment and fine of 400 million won, detention in a workhouse, two years of suspended execution, and the order of provisional payment) is too unreasonable.

Judgment

The crime of this case issues 35 false tax invoices equivalent to the total value of 1,953,395,000 won, even though the defendant did not actually supply goods or services, and as above, among 35 tax invoices issued in falsity, two copies of the total value of 1,853,990,000 won on the 30 copies of the supply value on the 35 copies of the tax invoices issued in falsity are submitted to the tax office by stating in falsity two copies of the total tax invoices by customer.

The Defendant led to the confession of the instant crime and reflects his mistake.

The Defendant voluntarily surrendered to the competent tax office for committing a crime.

The actual profit of the defendant from the crime of this case is not significant.

In addition to the punishment of a fine twice, there is no criminal record, and there is no record of punishment for the same crime as the crime of this case.

The sum of the tax invoices issued by the defendant in falsity and the aggregate of the tax invoices prepared by the defendant in falsity is about KRW 3.9 billion, but the sum of the false tax invoices actually issued is about KRW 1.9 billion.

Such circumstances are the circumstances that would be favorable to the defendant.

On the other hand, the defendant's crime of this case is a serious crime that interferes with the legitimate exercise of national tax collection authority and damages the tax justice, and it is not good that the crime of this case harms the order of sound commercial transactions by encouraging non-data transactions.

Such circumstances are disadvantageous to the defendant.

In full view of all the sentencing conditions indicated in the instant case, including the Defendant’s age, character and behavior, environment, circumstances after the commission of the crime, and the scope of recommended sentences according to the sentencing guidelines of the Supreme Court Sentencing Committee, the sentence imposed by the lower court is too unreasonable.