The appeal is dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted the victim DNA of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice), each of the violation of the Punishment of Tax Evaders Act, the fabrication of private documents, the uttering of falsified documents, and the fraud

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, by misapprehending the legal doctrine regarding blanket crimes and the scope of res judicata,

In addition, according to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for more than ten years is imposed, an appeal on the grounds of unfair sentencing

In this case where a more minor sentence is imposed against the defendant, the principle of liability is violated.

The argument that the punishment is improper because of the deviation from sentencing discretion is too unreasonable is not a legitimate ground for appeal.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.