The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (2.5 million won of a fine) by the lower court is unreasonable.

2. In light of all favorable circumstances, such as the fact that the Defendant prepares a false tax invoice, the total amount of the tax invoice written by the Defendant, and the possibility of abuse for the purpose of evading tax avoidance or compulsory execution, etc., the crime of violating the Specialized Credit Financial Business Act was committed continuously for a long time, and repeated for a long time, and the crime of violating the Specialized Credit Financial Business Act was committed in violation of the sound credit card transaction order, the lower court’s punishment was imposed by taking into account all favorable circumstances, such as the fact that the Defendant led to confession and repent, and that there is an old age and economic difficulty, etc. In addition, the lower court’s punishment cannot be deemed unfair by taking into account all the factors such as the motive and background of the instant crime, means, circumstances after the instant crime, Defendant’

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