The defendant's appeal is dismissed.

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

2. The judgment was rendered by the Defendant, who led to the confession of the instant crime and reflects his mistake, and the Defendant was sentenced to a fine of seven million won for the same crime committed during the first half of 2013, and the judgment became final and conclusive. Even if the instant crime and the crime of the said judgment do not constitute concurrent crimes under the latter part of Article 37 of the Criminal Act, if they were indicted at once, it is highly probable that the judgment will be rendered, and such circumstances are also reasonable to take into account when determining punishment, and the Defendant did not have the same criminal record at the time of the instant crime, but such circumstances are deemed to have already been considered in the sentencing of the lower court.

In addition, the crime of this case was committed on 17 occasions by the Defendant issued 17 false tax invoices of KRW 296,090,906 in total of supply value. In light of the method and contents of the crime, etc., the crime is considerably poor in light of the method and contents of the crime, and the crime related to false tax invoices is likely to disrupt the tax order by making it difficult for the State to impose and collect taxes, thereby impairing the tax justice, and is strictly punished for the crime that impairs the sound commercial order. In full view of the circumstances such as the equity of sentencing and sentencing with the same and similar cases, the equity of sentencing with the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime, and the circumstances after the crime, it is not recognized that the lower court’s punishment is too unreasonable.

Therefore, the defendant's above assertion is not accepted.

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