The defendant's appeal is dismissed.

1. The decision of the court below on the gist of the grounds for appeal (the penalty amounting to KRW 40 million) is too unreasonable.

2. It is recognized that the defendant should be sentenced to punishment in consideration of equity in cases where he/she simultaneously judges with the crime of fraud, such as the confession of all the crime and the misunderstanding of his/her mistake, the crime of violating the Road Traffic Act as stated in the judgment, etc.

However, each of the crimes of this case is not only a serious harm to the national legitimate tax administration, but also a crime disturbing the order of sound commercial transactions by encouraging so-called "dataless transactions", and there is a need to strictly punish the defendant, the defendant not only has been sentenced to fines through several times, suspension of execution, and punishment, but also commits each of the crimes of this case without being aware of the period of repeated crime due to fraud, etc., and the supply price of the tax invoice issued by the defendant in falsity exceeds 578 million won in total; the court below set a punishment by lowering the amount of fine as set forth in the summary order; the defendant's age, sex, environment, motive, means and consequence of each of the crimes of this case; and the circumstances after the crime, etc., it is not recognized that the sentence of the court below is too unfair, considering all of the sentencing conditions specified in the arguments of this case, such as the defendant's age, sex, environment, motive, and consequence.

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 grounds that there is no reason to do so, and it is so decided as per Disposition by the assent of all participating Justices (see, e.g., Supreme Court Decision 200Da36442, Apr. 1, 200).