The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (hereinafter referred to as "fine 4,00,000") is too unreasonable.

2. On the basis of the judgment, although the defendant led to the confession of the crime in this case, the submission of correct tax invoices is the most basic in the return and payment of taxes, and it is highly likely that the submission of false tax invoices would lead to tax evasion and disrupt tax-related order. In full view of various circumstances, including the fact that the value of supply on the aggregate table of tax invoices by customer submitted by the defendant by false means is not specified, and the defendant's age, character and behavior, environment, motive or circumstance of the crime, means and consequence of the crime, and circumstances after the crime, etc., the sentencing of the court below is too excessive and unfair, and the defendant's assertion is without merit.

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