The defendant's appeal is dismissed.

1. The sentence imposed by the lower court (ten months of imprisonment) on the summary of the grounds for appeal is too unreasonable.

2. It is recognized that the defendant repents his mistake.

However, the Defendant had been sentenced to a fine of KRW 15 million for the same crime in around 2014, and has been sentenced to a fine of KRW 15 million for the same crime, and has the record of being sentenced to a suspended sentence. The instant crime is a crime that disturbs the sound order of commercial transactions and has caused serious harm to the national tax administration, and requires a strict punishment, which is planned and organized to evade taxes, and the value of the tax invoice issued by falsity exceeds KRW 1.3 billion in total, and in particular, the Defendant committed some of the instant crime while being investigated by the South- Daegu Tax Office and the investigative agency in the same crime committed around 2012, and the Defendant’s age, sex, environment, motive, means and consequence of the instant crime, etc., and the scope of the recommended sentencing guidelines for the enactment of the sentencing committee of the Supreme Court and the sentencing guidelines after the crime is too unfair, considering the following factors.

Therefore, the defendant's assertion is without merit.

3. As such, the Defendant’s appeal is dismissed under Article 364(4) of the Criminal Procedure Act on the ground that it is without merit, and it is so decided as per Disposition (Article 2-2(b) of the Criminal Procedure Act on the ground that the Defendant’s appeal is dismissed under Article 364(4) of the Criminal Procedure Act (Article 2-2(2) of the Criminal Procedure Act on the ground that “before June 30, 2013,” “Defendant B” in the summary of evidence column 2, “B,” and “each prosecutor’s statement against Defendant A and B,” are each clerical error in the “each prosecutor’s protocol of interrogation of the Defendant and B,” and thus, it is obvious that the ex officio correction is made under Article 25(1) of the Regulations on the Criminal Procedure).