The defendant's appeal is dismissed.

Summary of Grounds for Appeal

The punishment of the lower court (a fine of three million won) is too unreasonable.

Judgment

The fact that the defendant recognized his mistake, there are no criminal records of the same kind, and that the defendant's personal profit is not much favorable.

However, under the circumstances where the crime of this case harms the sound order of commercial transactions, impeding the exercise of the State's right to tax collection, and the total amount of false tax invoices exceeds KRW 120 million, it is unfavorable to the effect that the total amount of the false tax invoices is a large amount of KRW 120 million. In full view of the circumstances leading to the crime of this case, circumstances after the crime of this case, Defendant's age, character and conduct, etc., the lower court's punishment is too unreasonable. Thus, the Defendant's assertion is without merit.

Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.