The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) is too unreasonable since the sentence imposed by the court below (one hundred months of imprisonment and two years of suspended sentence) is too unreasonable.

2. The lower court determined that the Defendant’s sentencing of KRW 2.4 billion in the lower court is a clerical error that stated the amount of KRW 2.5 billion in the oil.

Considering the unfavorable circumstances that the failure to issue tax invoices even when a considerable amount of sales has been made and that the failure to issue tax invoices has caused an obstacle to the imposition and collection of national taxes, on the other hand, the actual profits of the Defendant appears not to be more than the sales amount, the Defendant did not have the same criminal record, and the Defendant would faithfully perform the duty to pay taxes in the future.

Considering the favorable circumstances, the sentence was determined by comprehensively taking account of the various circumstances, such as the Defendant’s age, sexual conduct, the background and motive leading to the instant crime, and the circumstances after the commission of the crime, as well as the conditions for sentencing as shown in the records and arguments.

When the sentencing of the lower court’s judgment is fully taken into account in the first instance court, the lower court’s judgment exceeded the reasonable bounds of discretion.

As there is no change in the sentencing conditions that can be deemed unfair to maintain the judgment of the court below as it is, the sentence of the court below cannot be deemed unfair because it is too large.

Therefore, the defendant does not accept the defendant's unfair argument.

3. In conclusion, 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 without merit. It is so decided as per Disposition.