All appeals by the Defendants are dismissed.

1. The main point of the grounds for appeal is that the sentence of the lower court (the three years of the suspension of the execution of the two-year imprisonment and the fine of 600 million won, the two years of the suspension of the execution of the one-year imprisonment and the fine of 500 million won) is too unreasonable.

2. The Defendants’ conviction in depth and the fact that the Defendants did not have the same criminal history is favorable to the Defendants.

On the other hand, each of the crimes of this case was committed by issuing and receiving a false tax invoice even though the Defendants did not supply or receive goods, and submitted a false list of the sales and purchase tax invoices by stating them in falsity. This is to make it difficult for the State to impose and collect taxes by making it difficult to impose and collect taxes, thereby impairing the tax justice and the order of sound commercial transactions by transferring the burden to the general public, and the crime is not good, and the total amount of false tax invoices, etc. is a large amount of disadvantage to the Defendants.

In full view of the above circumstances and other conditions of sentencing, such as the Defendants’ age, character and conduct, environment, the circumstances leading up to each of the instant offenses, and the circumstances after the commission of the offense, the sentence imposed by the lower court against the Defendants is too heavy.

3. The Defendants’ appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that there are no grounds for appeal. It is so decided as per Disposition.