The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (one year and six months of imprisonment with prison labor, three years of suspended execution, and fines of KRW 510 million) is too unreasonable.

2. The Defendant, at the latest after June 2014, appeared at the investigative agency on his own, recognized the instant crime and shown his attitude to repent his mistake.

(On the other hand, even if the defendant voluntarily surrenders, the court can voluntarily reduce the punishment against the self-denunciation. Thus, even if the court below did not reduce the number of self-denunciation, it cannot be deemed unlawful). The benefits verified by the defendant as being acquired by the crime of this case are not significant in the sum of the supply values of false tax invoices.

There is no criminal record for the defendant.

There are family members who should support the defendant, and family members and branch members want to support the defendant.

However, the crime of this case established a so-called wide-scale coal company for the issuance of a false tax invoice with the knowledge that the defendant would benefit from his name and would be used for tax evasion, and then issues a false tax invoice in Chapter 51 during a month through the above company. The total value of the false tax invoice reaches approximately KRW 5.1 billion.

Such crimes are not good in that they interfere with tax order by making it difficult for the State to impose and collect taxes, and cause losses to the National Treasury, thereby damaging the tax justice by passing the burden on the general public.

Before the Defendant voluntarily surrenders to investigation authorities, the Defendant was living in prison for a considerable period of time before the Defendant surrenders himself to investigation authorities, and the Defendant conspiredd with F to commit a crime in investigation around June 2014, but on May 2020, the Defendant stated that F was not related to the instant case, thereby delaying the investigation into the Defendant for a long time.

In addition to these circumstances, the defendant's age, character and conduct, environment, and motive and means of committing the crime.