The defendant's appeal is dismissed.

1. The penalty (one million won of fine) declared by the court below on the summary of the grounds for appeal is too unreasonable.

2. The Defendant recognized the crime and reflects the mistake in depth, and the crime of this case is in the relation of the crime subject to which judgment became final and conclusive on January 26, 2012 and the latter concurrent crimes under Article 37 of the Criminal Act.

However, the crime of this case is likely to cause serious harm to the national tax administration in order to ensure proper and smooth finance by distorted data that form the basis for the calculation of value-added tax, and thus, to deliver a false tax invoice of KRW 474,371,500 in total on four occasions as if the defendant supplied goods or services to the trading company, although the defendant did not have supplied them. The act of issuing a false tax invoice without actual transactions, such as the crime of this case, is highly likely to cause serious harm to the national tax administration, which is intended to secure proper and smooth finance

In addition, considering the age, character and conduct, environment, etc. of the defendant and all the sentencing conditions shown in the pleadings, the sentence imposed by the court below cannot be deemed unfair because it is too unreasonable.

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

[In the application of the proviso of the lower judgment, the term "the Punishment of Tax Evaders Act" is apparent that it is a clerical error in the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012). Thus, the ex officio correction is made in accordance with Article 25(1) of the