The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (three million won of a fine) is too unreasonable.

2. It is recognized that the crime of this case committed by the Defendant is a concurrent crime under the latter part of Article 37 of the Criminal Act, such as the fact that the case should be judged concurrently with the crime of violating the Punishment of Tax Evaders Act, the fact that the Defendant’s health is not good, the fact that it is difficult to carry out economic circumstances, and the Defendant’s mistake is against himself.

However, considering the circumstances such as: (a) submitting a false list of total tax invoice by buyer at a tax office may hinder the exercise of the State’s legitimate tax collection right; (b) the total amount of tax invoices falsely reported by the Defendant is the larger amount; and (c) the amount of fines on a summary order has already been reduced in consideration of the various circumstances against the Defendant; and (d) the amount of fines imposed on the Defendant does not seem to be unfair compared with the amount of fines imposed on the same kind of criminals; and (e) taking account of all the factors indicated in the records of this case, such as the circumstances leading to the commission of the crime; (b) the Defendant’s age, character and conduct, home environment, and circumstances after the crime, the sentence of the lower court against the Defendant is too unreasonable.

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