The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that the penalty (a fine of eight million won) imposed by the court below against the defendant is too unreasonable.

2. The following circumstances acknowledged by the record of judgment, namely, the supply value on the list of the total tax invoice prepared by the Defendant and submitted to the government by the Defendant is 266,00,000 won in total, and the supply value on the list of the total tax invoice by the list of the total tax invoice is 328,275,000 won in total, and the crime of this case is a crime that interferes with the securing of the State's tax revenue and undermines the citizens' sound awareness

In addition, the lower court’s sentencing is deemed appropriate in view of the following circumstances: (a) the Defendant’s age, character and conduct, occupation and environment, motive and background leading to the instant crime, the result of the instant crime, the circumstances before and after the instant crime, and other conditions of sentencing as shown in the records and arguments, including equity with criminal punishment for other crimes similar to the instant crime.

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