The defendant's appeal is dismissed.

The main reason for appeal is that the sentence imposed by the court below on the defendant (one year of imprisonment, two years of suspended execution, fine of 318,00,000) is too unreasonable.

In particular, it is too excessive to set the conversion amount to the extent that the period of attracting a fine is 318 days. The fact that there is no criminal record against the defendant, the defendant recognizes the crime of this case, the fact that the defendant raises two minor children after the divorce, and the fact that the social pay of the defendant is relatively clear is favorable to the defendant.

On the other hand, the crime of this case is a situation unfavorable to the defendant, where the defendant entered and submitted a false list of total tax invoices by customer and seller in a relatively long period of time against many companies, which is equivalent to 3.1 billion won in total, for profit-making purposes, and the crime of this case is very heavy, and the defendant seems to have earned considerable personal benefits.

In full view of the above circumstances and other factors, including the Defendant’s age, sex, environment, motive and background of the crime, means and consequence of the crime, and the scope of the recommended sentence according to the sentencing guidelines set by the Supreme Court sentencing committee (one year to two years) / [the scope of the recommended sentence] under the Act, the basic area (one year to two years) (one year) of the basic area (one hundred billion won or more, or five billion won) and the fine imposed under Article 70(2) of the Criminal Act provides for the period of attracting the Defendant for at least 300 days, including the period of attracting the punishment of the fine. In full view of the above circumstances, it is not determined that the lower court’s punishment, including the period of attracting the punishment of the fine, is unreasonable because it is too unreasonable to determine the period of attracting the Defendant.

Therefore, the defendant's assertion is without merit.

Thus, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act, since there is no reason to appeal.