The defendant's appeal is dismissed.

1. The summary of the reasons for appeal (unfair sentencing) that the sentence imposed by the court below (in the event of imprisonment with prison labor for a period of one year and six months and a fine of 20.8 billion won and a fine of twenty million won converted by one day) is too unreasonable.

In particular, if the above fine becomes final and conclusive, the defendant should be confined in a workhouse for a period of 1,040 days. This is too heavy in light of the defendant's profits acquired by the crime of this case, the sentence sentenced to accomplices, the defendant's health condition, etc.

2. It is more favorable to the Defendant’s confession of all of the instant crimes, and the Defendant’s family members and employees in the same industry wanted to take his wife against the Defendant, such as the following: (a) the amount of the false tax invoice that the Defendant received from the Defendant’s gains by committing the instant crime, and the amount of the fine imposed on the Defendant, or the gains acquired by other accomplices; (b) the amount of the penalty imposed on the Defendant, and the Defendant’s financial resources and financial status, are likely to be detained in the old room during the period of attracting the monetary punishment; and (c) there are more favorable circumstances.

However, the crime of this case is that the defendant received false tax invoices without the fact that goods or services were supplied or supplied by using the corporation E, which he had operated for a certain amount of consideration, as an intermediary company for the distribution of the aggregate of non-data, and the crime of this case is light of the nature of the crime and the crime in that the crime of this case was committed by the accomplice as well as was committed very systematically and systematically by the accomplice, and it harms the fairness of tax justice and transactions.

If we consider that the sum of supply values that the defendant received falsely over 252 times during the extreme short period of six months exceeds 20 billion won, it is inevitable to pronounce strict punishment against the defendant.

In addition to the above circumstances, the Defendant’s age, health status, and sex.