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 15 million) is too unreasonable.

2. The judgment of the court below takes into account the facts that the defendant led to the confession and reflect of the crime of this case, the fact that there is no record of punishment for the same kind of crime, the economic situation is difficult, and the defendant supports a friendly mother-child, the crime of this case is established and submitted to the Government a list of total tax invoices by customer and by seller in the name of the business operated by the defendant upon request of another person when the business operator is no longer registered due to the closure of tax payment, and the act of this case is a crime causing serious harm to the appropriateness and fairness of the national tax administration in order to secure proper and smooth finances. Since the act of this case is a crime causing serious harm to the appropriateness and fairness of the national tax administration in the name of the business operated by the defendant upon request of another person, it is necessary to make a strict punishment. The total value of each supply price on the above list of total tax invoices is not specified, and the court below appears to have reduced the amount of fine on the summary order (20 million won) by fully considering the favorable circumstances for the defendant.

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