The defendant's appeal is dismissed.

1. The sentence (15,00,000 won) that the court below rendered by the summary of the grounds for appeal is too unreasonable.

2. The circumstances are favorable to the Defendant, such as the fact that the Defendant recognized the instant crime and reflects the fact that the Defendant was the first offender who has no record of criminal punishment, the fact that the Defendant applied for personal rehabilitation, etc., and that the Defendant paid the value added tax of KRW 7,023,950 in total at the lower court.

However, the lower court imposed a fine more reduced than a summary order by taking account of the aforementioned various circumstances favorable to the Defendant, and the crime of this case was committed by entering and submitting a false aggregate table of tax invoices by customer as if the Defendant had supplied goods or services, even though there was no supply of goods or services. The amount of the tax invoice issued falsely exceeds 264 million won in total. Since the crime of this case is a serious crime that disturbs the national tax collection order and seriously damages the tax justice, the corresponding punishment is required. In full view of the following circumstances, the lower court’s sentencing is too unreasonable, by taking account of the following facts and result of the crime of this case, including the situation and consequence after the crime of this case, the situation after the crime, the character and conduct of the Defendant, the environment, and age of the Defendant, and other various circumstances, which are the conditions for sentencing specified in the records and pleadings of this case

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.