The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the penalty (7 million won of fine) imposed by the court below on the defendant is too unreasonable.

2. Although the Defendant is led to confession and reflects on the judgment, the crime of this case is not against the nature of the crime in terms of disturbing tax order by pretending to supply goods or services without being supplied. The amount of false entries is not stated in the amount of KRW 553,00,00. The court below reduced the fine imposed by the summary order. In full view of the following circumstances, comprehensively taking account of the Defendant’s age, character and conduct, motive, means and consequence of the crime of this case, the circumstances after the crime, etc., the sentence of the court below is too unreasonable.

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