The defendant's appeal is dismissed.

1. The gist of the grounds for appeal is that the Defendant was aware that the preparation of the false tax invoice of this case was illegal and did not take part in the preparation of the objection.

2. The judgment of the court below is just, and the defendant's assertion is without merit, in light of the following circumstances acknowledged by the evidence duly admitted and investigated by the court below.

① At the lower court, G stated to the effect that “A general manager of management, but the Defendant served as a representative in administration while keeping corporate seal and corporate cards.” G and C stated in the lower court to the effect that “The Defendant, G, and C et al. gathered and agreed to prepare false tax invoices.”

② At an investigative agency, F made a statement to the effect that “the Defendant also invested KRW 40 million in E, and KRW 50 million,” and C and F made a statement to the effect that “The Defendant offered to sell the E factory for KRW 1.5 billion, but failed to proceed with the Defendant’s refusal.”

③ At the lower court, I appeared to have an attitude of opposing the Defendant in the first instance case in relation to the issuance of false tax invoices, and agreed that the Defendant, G, C, etc. should not flickly son in the middle of their packaging with each other.

Since then, when the defendant met, the defendant was aware that he issued a false tax invoice.

Before and after issuance of a false tax invoice, Defendant, G, and C et al. frequently appeared to be a matter of money with each other, but they stated to the effect that the Defendant is unable to memory because of the issuance of a false tax invoice.

(4) Whether the defendant has prevented the prosecutor from issuing a false tax invoice or not.

The question “No question has been rejected.”

“The statement was made”.

3. Conclusion.