The defendant's appeal is dismissed.

1. The penalty (20 million won) imposed by the court below on the summary of the grounds for appeal is too unreasonable.

2. The fact that the defendant recognized all of his mistakes and there is no record of being punished for the same kind of crime, and each of the crimes of this case is deemed to have committed a crime in favor of the defendant, but the fact that the defendant was committed in order to secure customers, such as this case, by falsely issuing or issuing tax invoices, which are the most basic matters in tax return and payment, and by falsely preparing and submitting a list of total tax invoices as in this case, are highly likely to lead to tax evasion and disturbing sound trade order and tax-related order. There is a need to strictly punish the defendant. The total purchase amount of each total tax invoice reported by the defendant in falsehood exceeds 30 million won and there is no significant amount of tax evasion. Considering the sentencing factors favorable to the defendant, the court below sentenced a punishment more reduced than the fine amount of the summary order, taking into account the sentencing factors favorable to the defendant, and considering the defendant's age, character, environment, motive, means and consequence of the crime, the circumstances after the crime, etc., the defendant's assertion that the defendant's punishment is too unreasonable is not justified.

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.