All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The punishment of the court below (two years of imprisonment, three years of suspended execution, and fine of 4.6 billion won) is too unreasonable.

(3) The defendant asserted that there was an error of misunderstanding of facts and misunderstanding of legal principles in the judgment of the court below, but he withdrawn the above assertion of misunderstanding of facts during the first trial of the court of first instance, and the second trial of the court of first instance.

The sentence of the prosecutor's original court is too minor, and the amount of punishment for a fine (5.7 million won) is too much too much so unfair.

2. The Defendant issued a planned and organized false tax invoice to the extent that he did not actually supply the waste glass, and the Defendant assaulted, threatened, and invaded the victim C with the aim of preventing the victim C from reporting the tax invoice.

The defendant's act of issuing such false tax invoices is not against the nature of crime in that it seriously disturbs tax order by making it difficult for the State to impose and collect national taxes, and it damages tax justice by exceeding the burden to the general public, but it cannot be said that the size and value of the false tax invoices issued by the defendant are less than the value of supply.

In addition, due to the assault, intimidation, or robbery of the defendant, the victim C seems to have suffered a large shock and mental or physical pain.

On the other hand, the defendant has no record of criminal punishment except twice a fine.

The defendant voluntarily surrenders to the investigation agency to commit the crime, and seriously reflects his wrongness, and received a letter from the victim C.

It seems that the profits actually acquired by the defendant through the crime of this case are not significant.

The defendant must support his/her wife and his/her married couple and is not good for economic conditions.

In addition to these circumstances, the sentencing conditions indicated in the records of this case, including the defendant's age, character and conduct, environment, motive, means and consequence of the crime, etc.