The defendant's appeal is dismissed.

Summary of Grounds for Appeal

The punishment of the court below against the defendant (a fine of 5 million won) is too unreasonable.

Judgment

The fact that the defendant recognizes the crime of this case and reflects it, and that there is no record of criminal punishment exceeding the previous or fine is favorable.

However, in full view of the circumstances, such as the fact that the act of submitting false tax invoices, such as the instant crime, such as the act of submitting false tax invoices, is likely to cause damage to the tax justice, and thus there is a need to strictly punish the tax justice, and that the total sum of supply values on the false list of tax invoices is at least 220 million won, and other unfavorable conditions such as the circumstances leading to the instant crime, the circumstances after the commission of the instant crime, the Defendant’s age, character and conduct, and environment, the lower court’s punishment is too unreasonable, and thus, the Defendant’s assertion is groundless.

Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since there is no ground for appeal. It is so decided as per Disposition.