The defendant's appeal is dismissed.

1. The penalty (one million won of fine) declared by the court below on the summary of the grounds for appeal is too unreasonable.

2. It is recognized that the judgment defendant made a confession of all the crimes and repents his mistake, and there is no record of punishment for the same kind of crime.

However, the crime of this case is an offense that disturbs the sound order of commercial transactions and inflicts serious harm on the national tax administration, and the total supply value of tax invoices issued in falsity exceeds KRW 130 million,00,000,000,000, and the defendant has been punished by a fine through 20 times, suspended execution, and criminal records subject to punishment, as well as the defendant's age, character and conduct, environment, motive, means and consequence of the crime of this case, and all of the sentencing conditions specified in the arguments of this case, such as the circumstances after the crime, are considered, it is not recognized that the sentence of the court below is too unreasonable.

Therefore, the defendant's assertion is without merit.

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

(However, the application of the law in the judgment of the court below is clear that the "paragraph (1)" was erroneously omitted after the "Article 70 of the Criminal Act" in the Nowon-gu Detention Clause, and such addition is made ex officio in accordance with Article 25 (1) of the Rules on Criminal Procedure.