The defendant's appeal is dismissed.

1. The sentence imposed by the court below (the imprisonment of eight months, the suspension of the execution of two years, and the community service order 160 hours) is too unreasonable.

2. The fact that the Defendant recognized all of the crimes in this case, and divided his mistake, and that the suspension of the execution of imprisonment and the punishment of a fine was imposed on the crime of violating the Punishment of Tax Evaders Act committed at a time similar to the crimes in this case. As above, the punishment should be determined in consideration of equity in the case where the judgment was rendered simultaneously with the crime of violating the Punishment of Tax Evaders Act, etc., and each of the crimes in this case.

On the other hand, the act of issuing a false tax invoice or receiving a false tax invoice as in the instant case is a crime that undermines tax justice and trade order and interferes with the State’s legitimate exercise of the right to collect tax, and thus requires strict punishment. The number of tax invoices issued or received by the Defendant is reasonable, and the total supply value is also large.

In addition, there is no special circumstance or change of circumstances that can be newly considered after the pronouncement of the judgment below, and all of the sentencing conditions specified in the records and theories of this case, such as the motive and circumstance of each of the crimes in this case, and the situation after the crime, do not seem to be unfair because the sentence imposed by the court below is too unreasonable.

Therefore, the defendant's assertion is without merit.

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