The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (an amount of KRW 35 million) is too unreasonable.

2. It is recognized that the circumstances such as the defendant's recognition of the crime of this case reflects the mistake, the defendant has no criminal record for the same kind of crime, and the defendant has a family to support the defendant.

However, the crime of this case is a case where the defendant issued a letter of false tax invoice of approximately KRW 86,5340,000 in total supply value, and the crime where false tax invoice is issued is not easy, and the crime where false tax invoice is issued is a crime causing serious harm to the national tax administration to distort materials that form the basis for calculating value added tax and secure proper and smooth finances, and other circumstances that form the condition for sentencing as shown in the records, such as the defendant's age, environment, family relationship, circumstances leading to the crime of this case, and circumstances before and after the crime, etc., are considered comprehensively, the sentence of the court below is too unreasonable.

3. In conclusion, 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 without merit. It is so decided as per Disposition.