The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (a fine of KRW 15 million) pronounced by the lower court is too unreasonable.

2. The Defendant’s confession of the entire crime of this case and there is no record of criminal punishment exceeding the previous or fine, and C operated by the Defendant appears to have been closed down due to default. However, the crime of this case is not appropriate in light of the method of crime and the total amount of false tax invoices (amounting to KRW 500 million), etc. in light of the following: (a) the crime of this case requires strict punishment in that it disturbs the national tax order and damages tax justice as well as affects the general public’s awareness of tax payment; (b) the equity in sentencing with the same or similar case; and (c) the Defendant’s age, character, environment, motive, means and consequence of the crime of this case; and (d) the circumstances after the crime of this case, etc., all of the sentencing conditions indicated in the records and arguments of this case, such as the records and arguments of this case, should be considered as inappropriate. Therefore, the Defendant’s assertion is without merit.

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

However, pursuant to Article 25(1) of the Regulation on Criminal Procedure, the phrase “1. Induction” in the application of the law of the court below ex officio shall be corrected as the phrase “B” under Articles 70 and 69(2) of the Criminal Act, which was amended by Act No. 12575 of May 14, 2014, which was amended by Act No. 12575 of May 14, 2014.

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