The defendant's appeal is dismissed.

The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below on the defendant (two years of imprisonment, three years of suspended sentence, and fine of KRW 1.550 million, and the period of converted sentence) is too unreasonable.

Judgment

The Defendant has no record of being sentenced to punishment heavier than that of the same kind of force or fine, and the Defendant appears to have no significant amount of gain acquired as the so-called “the president of the branch,” compared to the scale of the crime, and the fact that all of the instant crimes are recognized, and that he reflects his mistake is favorable to the Defendant.

On the other hand, the crime of this case is that the defendant issued or received a planned and systematic false tax invoice in connection with a large number of people. It not only causes interference with the State's legitimate exercise of the right to collect taxes, but also undermines the sound order of commercial transactions by encouraging so-called "data transaction", and the defendant's total amount of the supply price of the tax invoice issued or received by fraudulent means exceeds 15 billion won is a substantial disadvantage to the defendant.

If there is no change in the conditions of sentencing compared to the first instance court, and the first instance sentencing does not deviate from the reasonable scope of discretion, it is reasonable to respect it.

Therefore, in full view of the above circumstances and the defendant's age, sex, environment, family relationship, motive, background, means and result of the crime, etc., as well as the scope of the recommended sentence according to the sentencing guidelines set by the Supreme Court sentencing committee, and the amount of fine according to the sentencing guidelines set by the court below is set at the lowest limit of the statutory penalty, and the period of attracting the conversion penalty is set at the lower limit permitted pursuant to Article 70 (2) of the Criminal Act. In full view of the above circumstances, it is not determined that the court below's punishment imposed on the defendant is unreasonable.

Therefore, it is true.