The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below (two months of imprisonment and two years of suspended execution) is too unreasonable.

2. Although there are favorable circumstances such as the Defendant’s confession of all of the instant crimes and reflects his mistake, there is no previous conviction or fine exceeding the same criminal record or fine, and the full voluntary payment of value-added tax, the instant crime is causing serious harm to the appropriateness and fairness of the country’s tax administration, which requires strict punishment. The period and frequency of issuing and receiving the instant false tax invoices, the scale of the supply value of the instant false tax invoices, etc. are not much significant, and other factors such as the Defendant’s age, character and behavior, environment, the background, means and method of the instant crime, and the circumstances after the crime are considered, and thus, the Defendant’s above assertion is not unreasonable, since the Defendant’s punishment imposed by the lower court is too unreasonable.

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.