The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (20,000,000 won of fine) is too unreasonable.

2. The crime of this case, although the Defendant did not receive goods from G, was issued three copies of a false tax invoice of KRW 550 million in total of the supply value as if he received goods from the said company, and even though he did not supply goods to the original cash company, he prepared and submitted two copies of a total tax invoice by sales place stating the false details of KRW 518.6 million in total as if he supplied the goods to the said company in the final tax return of value-added tax in the Kim Sea, the crime of this case appears to constitute a case where the purpose of tax evasion exists or the result of tax evasion does not occur. The Defendant recognized the crime of this case, and there is no record of punishment, and thus, the circumstances favorable to the Defendant are recognized.

However, it is difficult to view that the sentence imposed by the court below is excessively unreasonable, considering various circumstances, such as the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime, etc., and the conditions of sentencing as shown in the instant records and arguments, given that there is no change of circumstances that may be considered in the sentencing after the judgment of the court below, and that there is no change of circumstances after the judgment of the court below, the equity in sentencing with the same crime, and the application of the sentencing guidelines by the Supreme Court Sentencing Committee (the scope of the recommended punishment of violation of the Punishment of Tax Evaders Act: from January to October, 10 to the special person, “the special person has no purpose of evading tax or there is no result of tax evasion” and other factors, such as the Defendant’s age, character and conduct, environment, motive

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 on the ground that it is without merit. It is so decided as per Disposition.