The defendant's appeal is dismissed.

Summary of Grounds for Appeal

The sentence of the lower court (one year of imprisonment and a fine of 310 million won, detention in a workhouse, and two years of suspended execution) is too unreasonable.

However, the crime of this case, even though the defendant did not actually receive goods or services, received a false tax invoice, and the total value of supply under the tax invoice exceeds three billion won.

Accordingly, the exercise of the state's right to tax collection has a huge impact on the national tax collection.

Considering this point, the defendant should be legally responsible for the corresponding legal liability.

However, the following can be considered as normal circumstances favorable to the Defendant: (a) the Defendant led to the confession of all the instant crimes; (b) the Defendant received a false tax invoice in a way to prevent the Defendant from undermining his management; (c) the Defendant appears to have committed the instant crime for the purpose of evading tax or obtaining personal benefits; (d) the Defendant is unlikely to commit the instant crime for the purpose of evading tax; (c) the Defendant’s self-sufficiency or financial status is likely to be executed with respect to a fine concurrently imposed; (d) the Defendant has no record of criminal punishment for the same case; and (e) the Defendant has paid taxes, etc. for receiving the false tax invoice in good faith after the issuance of the instant false tax invoice.

In addition to the above circumstances, comprehensively taking account of all the sentencing conditions in the instant case, including the Defendant’s age, character and conduct, environment, circumstances surrounding the crime, and circumstances after the crime, and the scope of recommended sentences according to the sentencing guidelines set by the Supreme Court Sentencing Committee, the sentence imposed by the lower court is too unreasonable.

Thus, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit.

However, the order 1 of the list of crimes attached to the court below.