The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (the fine of KRW 30 million) is too unreasonable.

2. The fact that the defendant recognized all of his errors from the investigative agency to the court, and that the defendant has no criminal records for the same kind of crime is sentencing data favorable to the defendant.

However, the act of submitting a list of false tax invoices to the government, like the instant crime, is likely to disrupt the order of commercial transactions and cause serious harm to the national tax administration, and thus requires strict punishment. The total supply price of the list of tax invoices submitted by the Defendant cannot be said to be small in the scale of the instant crime exceeding 350 million won. In full view of the Defendant’s age, character and conduct, environment, family relationship, motive and circumstance of the instant crime, means and consequence of the instant crime, as well as all sentencing factors indicated in the instant pleadings, such as the Defendant’s age, character and conduct, family relationship, motive and circumstance of the crime, means and consequence of the crime, etc., the sentence of the lower court is not deemed to be 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.

(However, among the reasoning of the judgment below, it is evident that the list of total tax invoices by customer is a clerical error in the list of total tax invoices by customer.