The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor for two years and six months, fines for 670,000,000) is too unreasonable.

2. However, the fact that the defendant reflects his mistake and repents, the crime of issuing false tax invoices is committed under the direction of F, and it seems that the pecuniary gain acquired by the defendant is not significant, and the fact that the defendant does not have the same criminal history, etc. constitutes the circumstances favorable to the defendant.

However, among the crimes of this case, the crime of issuing false tax invoices is an act disturbing the national tax order, and the supply value of the tax invoices submitted by the defendant by entering false information in the tax office reaches 7 billion won in total, and in the case of the fraud crime, the amount obtained by deceit is the large amount and the victim did not make efforts to recover damage to the victim of the fraud, which is likely to be subject to criticism against the defendant. In full view of the defendant's age, character and behavior, environment, family relationship, motive and circumstance of the crime, and the recommended sentencing guidelines as shown in the instant argument, such as the following circumstances after the crime, etc., the sentence imposed by the court below on the defendant through discretionary mitigation is excessive compared to the degree of the defendant's responsibility. Thus, the defendant's assertion is without merit.

3. 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.