All appeals by the Defendants are dismissed.

1. The main point of the grounds for appeal is that the sentence of the lower court (one year and six months of imprisonment, three years of suspended execution, community service order, Defendant B corporation: fine of KRW 150 million) is too unreasonable.

2. In a case where there is no change in the conditions of sentencing compared to the judgment of the first instance court, and the sentencing of the first instance court does not deviate from the reasonable scope of discretion, it is reasonable to respect it.

(2) In light of the aforementioned circumstances, the lower court determined the sentence against the Defendants in light of the circumstances as indicated in its holding, i.e., the crime of this case not only causes interference with the legitimate exercise of the State’s right to tax collection, but also causes damage to the tax justice, and the total amount of the supply price of the tax invoice issued or received by the Defendants in a fraudulent manner, taking into account the circumstances favorable to the Defendants’ correction of the tax invoice after each of the instant crimes, payment of taxes, and Defendant A’s primary offender. In so doing, the lower court did not have any special circumstances or changes in circumstances that may change the sentence of the lower court in the trial, and the sentence against the Defendants is too unreasonable even after full consideration of all the various circumstances that form the conditions for the sentencing specified in the instant pleadings, including Defendant A’s age, character and conduct, motive, means and consequence of the crime, and the circumstances after the crime.

Therefore, the Defendants’ assertion of unreasonable sentencing is without merit.

3. The Defendants’ appeal is without merit and all of them are dismissed under Article 364(4) of the Criminal Procedure Act.