The defendant's appeal is dismissed.

1. The sentencing of the court below (one hundred months of imprisonment, two years of suspended execution, and three million won of fine) is too unreasonable.

2. The judgment of the court below is that the defendant's act of committing the crime of this case submitted a list of false tax invoices in favor of the defendant, and it did not distort the tax order by distorted the materials that serve as the basis for calculating value-added tax, and there is part of the motive for the crime that some tax invoices were issued in the name of another transaction partner because the defendant did not receive tax invoices from the transaction partner who actually supplied the goods. The crime of this case is to be considered in the same manner as the crime of violating the Petroleum and Petroleum Substitute Fuel Business Act, which has become final and conclusive. The defendant recognized all the crime of this case, and there is no past history of punishing the crime of this case, and the defendant paid part of the amount of tax evaded, which is 1.4 million won in the first instance court, and the crime of this case was committed in favor of the defendant. The above act of the defendant was not easy to pay the above evaded tax amount until the appellate court did not reach the judgment, taking into account the circumstances favorable to the defendant, and there are no special circumstances or changes in the circumstances after sentencing after the sentence.

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