The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., a fine of KRW 15 million) of the lower court against the Defendant is too unreasonable.

2. Determination is recognized that the Defendant’s mistake reflects the Defendant’s depth while committing the crime, and that there is no circumstance to take into account the circumstances of the crime, and that the Defendant did not seem to have obtained profit from the instant crime, and that the value-added tax was fully paid after the instant case.

However, in full view of the following circumstances: (a) the falsely entered supply value amounts to KRW 380,00,000; (b) the Defendant has a criminal record of having been sentenced to imprisonment with prison labor five times for the same crime and two times for suspended execution; (c) the instant crime was committed during the period of suspended execution after being sentenced to the crime of forging documents, etc.; and (d) the Defendant’s age, career, and family relationship, which are the conditions for sentencing, the sentence imposed by the lower court is too unreasonable.

3. As such, the defendant's appeal is without merit, and it is dismissed under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.