The appeal is dismissed.

The grounds of appeal are examined.

Examining the evidence duly adopted by the lower court and the first instance court, it is justifiable to have determined that the lower court found the Defendant guilty of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) among the facts charged in the instant case on the grounds stated in its reasoning.

In doing so, there was no error by misapprehending the legal principles on the purpose of profit-making under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes.

In addition, according to Article 383 (4) of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years is imposed, a final appeal shall be allowed on the grounds of unfair sentencing.

In this case where a more minor punishment is imposed against the defendant, the argument that the amount of punishment is unfair is not a legitimate ground for appeal.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.