The defendant's appeal is dismissed.

1. The sentence imposed by the court below (six months of imprisonment) is too unreasonable.

2. The following facts are favorable: (a) the Defendant is aware of all of the instant crimes; (b) the Defendant has no record of having been punished for the same kind of crime; and (c) each of the instant crimes is in the relationship of concurrent crimes under the latter part of Article 37 of the Criminal Act with the Act on Special Cases Concerning the Punishment, etc. of Sexual Crimes (special robbery, etc.) and the latter part of Article 37 of

However, each of the crimes of this case was committed in collusion with other accomplices who actually supplied or provided goods or services, and as if there was a false transaction, the list of tax invoices by seller was entered and submitted to the Government. In light of the fact that the Defendant distorted the materials forming the basis for the computation of value-added tax due to the crime of this case, thereby impairing the national tax administrative affairs, the crime is not very good, and the total amount of the false purchase amount reaches KRW 1.3 billion, etc., at a disadvantage.

Considering the Defendant’s age, character and conduct, environment, motive and background of the crime, the means and consequence of the crime, and various conditions of sentencing indicated in the instant records and pleadings, including the circumstances after the crime, the lower court’s judgment cannot be deemed unreasonable to have exceeded, or maintain, the reasonable bounds of discretion.

Therefore, the defendant's assertion of unfair sentencing is without merit.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit. It is so decided as per Disposition.