All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (for the Defendants: KRW 5 million each of the fines) is too unreasonable.

2. The circumstances favorable to the Defendants include: (a) the Defendants recognized the instant crime; (b) there was no past record of criminal punishment for the same kind of crime; and (c) Defendant A did not seem to have benefited from the instant crime.

On the other hand, the crime of this case is a case where Defendant A issued a false tax invoice equivalent to KRW 149,100,000 in total supply value with respect to Defendant B’s business affairs with limited liability. The crime related to the false tax invoice is a crime that disturbs tax order by making it difficult for the State to impose and collect taxes, damages tax justice, and damages sound commercial transaction order, and thus, it is necessary to strictly punish the Defendants.

In full view of the above circumstances and other factors of sentencing, including Defendant A’s age, sexual conduct, and environment, etc., as seen above, the lower court’s punishment against the Defendants is too excessive and unreasonable. Thus, the Defendants’ assertion is without merit.

3. In conclusion, the Defendants’ appeal is without merit. Thus, all of the appeals are dismissed under Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.