The defendant's appeal is dismissed.

1. The decision of the court below on the gist of the reasons for appeal (two years of imprisonment, three years of suspended execution, and fine 4.8 billion won) is too unreasonable.

2. The Defendant recognized that all of the instant crimes were committed, thereby opposing his mistake.

The benefits acquired by the defendant from the crime of this case seems to be insignificant.

There is no criminal offense exceeding the fine against the defendant.

Since the defendant raises minor children after divorce, the detention of the defendant seems to involve excessive difficulties for his/her dependents.

However, the total value of false tax invoices issued or received by the defendant exceeds 45 billion won.

Value-added tax on a business entity that purchased it by a false sales tax invoice issued by the defendant shall result in the refund or deduction of value-added tax.

Nevertheless, there is no fact that the Defendant paid taxes on the sales amount in the course of the instant crime.

The lower court, taking into account the factors favorable to the Defendant, sentenced a fine close to the lower limit of the suspension of the execution of imprisonment and the statutory penalty.

In addition, comprehensively taking account of the following factors: the Defendant’s age, character and conduct, environment, etc., all of the sentencing conditions and the sentence imposed by the lower court is within the scope of the recommended sentencing guidelines for the enactment of the Supreme Court Sentencing Committee, the sentence of the lower judgment cannot be deemed to be too unreasonable.

Therefore, the defendant's above assertion is without merit.

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