The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) by the court below is too unreasonable as the punishment (amounting to 7.5 million won) imposed by the court below is too unreasonable.

2. The circumstances are favorable to the Defendant, such as the fact that the period for which the Defendant received false tax invoices is relatively short, the fact that the Defendant recognized the mistake and reflects the Defendant, and that the Defendant has no record of the same kind of crime.

However, the crime of this case is not unfair because the defendant registered as a business operator under the name of the co-defendant B of the court below for the purpose of evading tax evasion or compulsory execution, and the nature of the crime is poor, and the sum of the supply amount of the false tax invoice received by the defendant is not less than 597 million won, and the defendant's age, sex, environment, motive, means and consequence of the crime, and all of the sentencing conditions shown in the arguments, such as the defendant's age, sex, environment, motive, means and consequence of the crime, are too unreasonable.

Therefore, the defendant's assertion is not accepted.

3. As such, the Defendant’s appeal is without merit and is dismissed in accordance with Article 364(4) of the Criminal Procedure Act. However, in the application of the lower judgment, Article 11(1) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015), “B” under Article 11(1) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015), and “1. Concurrent crimes” is corrected ex officio in accordance with Article 25(1) of the Regulations on Criminal Procedure, as stated in the separate sheet.