The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (7 million won of a fine) is too unreasonable.

2. The fact that the Defendant made a confession and reflects all the crimes of this case, and that there is no same kind of power, etc. are favorable circumstances.

However, the instant crime is committed by stating in falsity the total sum of 80 million won of the Defendant’s tax invoices by seller and submitting them to the taxation authority. The nature of the crime is not good, and it is highly necessary to strictly punish the Defendant as an offense disturbing the sound order of commercial transactions and causing serious harm to the national tax administration. In full view of various sentencing conditions in the records and arguments, such as the Defendant’s age, speculative environment, circumstances before and after the crime, etc., the lower court’s sentence against the Defendant is too unreasonable.

3. If so, the defendant's appeal is without merit, and it is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.