The defendant's appeal is dismissed.

The sentence imposed by the court below (one year of imprisonment, two years of suspended execution, fine of 350 million won) is too unreasonable.

Judgment

Examining the various sentencing conditions in the instant case, the fact that the Defendant committed a crime with the entirety of the crimes and expressed a form of reflecting the depth of the mistake, and the fact that there is no criminal record other than that sentenced twice to a fine due to traffic crimes, is favorable to the Defendant.

On the other hand, the crime of this case was committed by the Defendant under the name of another person for the purpose of tax evasion, etc., and the Defendant issued or received false tax invoices amounting to approximately KRW 3.4 billion from January 2013 to January 2015, which amount to the total supply value without real transactions, and submitted a list of the total tax invoices. In light of the details and methods of the crime, period, frequency, supply value, etc., the crime is not less and less specific. Such crime not only causes interference with the State’s legitimate exercise of the right to collect taxes, but also causes damage to the sound order of commercial transactions by encouraging so-called “non-data transaction,” and thus requires strict punishment. A certain portion of the supply value of the false tax invoices has been imposed in return for the issuance or receipt of the false tax invoices, and the Defendant attempted to gather liability to the nominal lender as if the actual company was the operator in the tax office B’s investigation.

As above, the court below comprehensively takes into account the following factors such as the defendant's age, sexual behavior and environment, family relation, health status, motive, background, means and consequence of the crime, circumstances before and after the crime, etc., which are favorable or unfavorable to the defendant, and the various sentencing conditions indicated in the records and arguments in this case. Furthermore, the court below is against the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice, etc.) for which the sentencing guidelines are established