The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is that the sentence of the court below (two years of suspended execution for eight months of imprisonment) is too heavy;

2. The judgment does not appear to have the following circumstances: (a) the Defendant led to the confession of the crime, and the fact that the Defendant acquired a separate benefit in the instant case other than the monthly salary of KRW 3 million from E, etc. leading the crime; (b) there is no same kind of power; and (c) there is no dependent family member, etc., which are favorable to the Defendant.

However, the crime of this case was committed in a systematic and systematic manner that seriously disturbs the national tax order by issuing and receiving false tax invoices, and the nature of the crime is not good, and the degree of participation in the crime is not easy, such as issuing and receiving a tax invoice directly by being responsible for the representative director of the company that issues and receives false tax invoices; the defendant has been punished several times prior to the crime of this case; there is no change in circumstances that may be special consideration in the trial; and all other factors of sentencing as shown in the argument of this case are considered to be appropriate.

3. Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is groundless. It is so decided as per Disposition