The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (4 million won of fine) is too unreasonable.

2. The judgment defendant paid the victim the amount of damage and agreed on it.

However, the criminal liability is not weak because the defendant deceivings the victim with a public official in charge of the National Tax Service and falsely issues a false tax invoice in the name of the victim so that the value-added tax will be deducted.

Furthermore, the nature of the Defendant’s crime cannot be considered as a major sentencing factor, and there is no change in the conditions of sentencing when it comes to the trial.

In addition to these circumstances, the punishment of a fine of KRW 4 million, as determined by the court below, is not deemed to be within the reasonable scope of discretion and to be too unreasonable to reverse it, in full view of all the factors such as the Defendant’s age, character and conduct, environment, and circumstances after the crime.

Therefore, the defendant's assertion is without merit.

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.