The defendant's appeal is dismissed.

1. The gist of the grounds for appeal is that the lower court’s punishment (fine 20 million won) is too unreasonable.

2. The crime of this case is a crime that disturbs the sound order of commercial transactions and causes serious harm to the national tax administration, and thus requires strict punishment. The total sum of supply values of false tax invoices issued or received for the crime of this case reaches 33,830 won, and the defendant's crime of this case includes the fact that D (representative I) was omitted from the payment of taxes such as a large amount of value-added tax, and the defendant's crime of this case also includes various circumstances that are conditions for sentencing, such as the defendant's age, character, conduct, occupation and environment, the court below's sentencing is too unreasonable. Thus, the defendant's assertion is not accepted.

3. Accordingly, 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 groundless. It is so decided as per Disposition.