All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal: The sentence that the court below rendered unfair sentencing (for defendant A: 6 months of imprisonment, 2 years of suspended sentence, 80 hours of community service, and 20 million won of fine) is too unreasonable.

2. In light of the fact that the crime of this case is likely to affect the national finance by impairing the proper performance and fairness of tax administration, and it is necessary to be strict, and that the sum total of the false account statements received by Defendant A or the total of account statements by false individual suppliers submitted by Defendant A reaches KRW 600 million, and Defendant A had nine times criminal records including the same criminal records. Considering the fact that Defendant A recognized the crime of this case and reflects the fact that it is against the Defendant’s punishment, it cannot be deemed that the lower court’s punishment against the Defendants is too unreasonable because of the favorable circumstances in favor of the Defendants.

3. As such, the Defendants’ appeal is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.