The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (7 million won of a fine) is too unreasonable.

2. The circumstances favorable to the Defendant include the fact that the Defendant’s mistake is divided and reflected, and that the Defendant’s economic condition is not good.

However, considering the circumstances favorable to the Defendant, the lower court appears to have sentenced to a more reduced sentence than that of the summary order, and there is no change of circumstances that could vary between the lower court and the sentence, the total amount of the tax invoice issued by the Defendant by falsity exceeds KRW 100 million, and the lower court’s punishment is deemed to be reasonable, comprehensively taking into account the following factors: the Defendant’s age, character and conduct, motive, means and method of the instant crime, and the circumstances after the crime.

Therefore, the defendant's assertion is without merit.

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