All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal (misunderstanding of legal principles and improper sentencing) Defendant B Co., Ltd. (hereinafter “Defendant Company”) voluntarily reported the issuance of a false tax invoice to the competent tax office and was imposed a penalty of KRW 6 million.

Nevertheless, imposing a separate penalty on Defendant A and Defendant Company is not allowed as double punishment, and it is unreasonable for the first instance court to impose a fine of KRW 3 million on the Defendants.

2. The administrative disposition and punishment on the market are completely different from the purpose and subject of imposition, and even if they are imposed at the same time, they cannot be said to go against the principle of prohibition of double punishment under the Constitution.

In addition, comprehensively taking account of the following circumstances: (a) the sales amount entered in the false tax invoice issued by the Defendants, such as the means and results of the instant crime, such as the situation after the commission of the crime; and (b) the Defendant’s age, sexual conduct, career, environment; and (c) the motive and circumstances of the Defendants’ criminal act, etc., the first instance court’s sentence imposed on the Defendants cannot be deemed to be unfair as it did.

Therefore, the Defendants’ assertion is rejected.

3. If so, the Defendants’ appeal is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.