The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below (two months of imprisonment, two years of suspended execution, two years of probation, and two hundred hours of social service) is too unreasonable.

2. Although the judgment on the grounds for appeal did not have the same criminal record for the defendant, it is not recognized that the sentence imposed by the court below is too unfair in light of the defendant's age, character and behavior, environment, motive and background leading up to the crime of this case, the means and consequence of the crime of this case, the circumstances after the crime, etc., in light of the following: (a) the sum of supply values of false tax invoices arranged by the defendant is about 50 million won, which caused interference with the legitimate exercise of the right to tax collection by the State; and (b) the nature of the crime is not good; (c) the escape without attending the trial date of this case and thereby avoiding legitimate criminal justice and tax order; and (d) the need to improve the defendant's personality and behavior and prevent recidivism through probation and community service; and (e) the punishment imposed by the defendant is excessive.

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