The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., a two-year suspended sentence in October, which was sentenced by the lower court, is too unreasonable.

2. As to the grounds for appeal, there are extenuating circumstances such as: (a) the Defendant’s erroneous recognition of the fact that there is no criminal record other than a fine for this kind; (b) the Defendant appears to have committed the instant crime to respond to the request of clients; (c) the gains actually acquired by the instant crime are relatively large; (d) the tax imposed according to the result of the tax investigation was paid; and (e) the Defendant engaged in various volunteer activities.

However, since the crime of this case was committed over a long period, there are many times, and the value on the unissued or falsely issued tax invoice is large, and the crime of this case leads to not only the defendant but also the tax avoidance of the customer, which led to the tax avoidance of the customer, which led to a significant damage to the tax justice. Therefore, strict punishment is required. Examining the conditions of sentencing prescribed in Article 51 of the Criminal Act, including the defendant's age, character and behavior, environment, motive, means and consequence of the crime, circumstances after the crime, etc., the punishment imposed by the court below against the defendant is appropriate, and its determination is not unreasonable.

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