The defendant's appeal is dismissed.

1. The decision of the court below against the defendant on the summary of the reasons for appeal (the 1 year imprisonment and the 2 years of suspended sentence and the 810,000,000 won) is too unreasonable.

2. The judgment of the Defendant recognized the instant crime and reflects the depth thereof; the tax invoice of KRW 800,000,000 issued by MNCo Co., Ltd. (hereinafter “MC”) on December 16, 2013 was issued and cancelled by issuing the revised tax invoice; and the Defendant paid KRW 152,110,570 among them by being notified of the tax amount of KRW 628,60,740 in total from the pertinent tax office due to the instant crime; and for securing the payment of the remainder of the tax, the amount of KRW 537,00,000,000,000,000,000 is favorable to the Defendant.

However, the issuance and receipt of false tax invoices may not only interfere with the state's legitimate exercise of its right to collect taxes, but also seriously undermine the sound order in commercial transactions by encouraging so-called non-data transactions; the total amount of the supply price of false tax invoices received by the defendant is considerably large to 4 billion won; the defendant has been sentenced to a fine of KRW 30,000,000 due to the violation of the Punishment of Tax Evaders Act in 2013; and there are many other criminal records, including the defendant's age, sexual behavior, family relationship, and the circumstances after the crime. Considering the various sentencing conditions shown in the argument of this case, the sentence of the court below is too unreasonable.

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