The defendant's appeal is dismissed.

1. The defendant asserts that the summary of the grounds for appeal is unfair because the punishment (a fine of KRW 38 million, confiscation) declared by the court below is too unreasonable.

2. It is recognized that the Defendant recognized the instant crime and reflects the mistake so far, there has been no record of punishment exceeding the fine so far, and that the Defendant is harming the workplace life in good faith from February 2015.

However, the act of issuing false tax invoices is due to the financial soundness of the State and damaging the tax justice by seriously disturbing the tax order; the total supply value of the tax invoices in this case is a large amount of 490 million won; the Defendant itself recognizes that the Defendant was paid the amount equivalent to 32 million won equivalent to 6.5% of the supply value of the tax invoices in this case; the act of running a speculative business as a business is considered as disadvantageous to the Defendant, taking into account the following circumstances: (a) equity with criminal punishment for other crimes similar to the crime in this case; (b) there is no special circumstance or change of circumstances that may be newly considered in the sentencing after the lower judgment was sentenced; and (c) comprehensively taking into account all the circumstances that constitute the conditions for the sentencing recorded in the records and arguments, such as the Defendant’s age, character, character, occupation and environment, family relationship, the circumstances and consequences of the crime in this case; and (d) the circumstances after the crime, etc., the lower court’s sentence is unreasonable.

3. The defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.