The Defendants’ appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the lower court on the Defendants (a fine of three million won per fine) is too unreasonable.

2. The judgment of this case is the case where Defendant B issued two false sales tax invoices worth KRW 316 million in total without supplying goods or services as the representative director of Defendant A, and Defendant B led to the confession of the crime of this case and there was no previous conviction in the same kind, and Defendant A did not have any actual discontinuance of business. However, the act of falsely issuing tax invoices, which are the most basic matters in the return and payment of taxes, is highly likely to lead to tax evasion and disrupt tax-related laws and regulations. Although it was not received, the act of falsely issuing tax invoices, which is the most basic matters, is likely to cause tax evasion and disrupt tax order, and even if it was not received, the other party was promised to receive the amount equivalent to the value-added tax. The court below already reduced the amount of fine under the summary order by taking into account the favorable circumstances favorable to the Defendant, and all other various circumstances, including Defendant B’s character and conduct, motive and circumstance of the crime, and circumstances after the crime, etc., which are conditions for sentencing as shown in the

3. In conclusion, the defendants' appeal is without merit and it is dismissed under Article 364 (4) of the Criminal Procedure Act.