The defendant's appeal is dismissed.

1. The sentence imposed by the lower court (eight months of imprisonment) on the summary of the grounds for appeal is too unreasonable.

2. It is recognized that the judgment of the defendant recognized the crime of this case in the first instance and reflects the mistake, that the defendant has no record of the same crime, and that the defendant has a family to support the defendant.

However, the Defendant’s crime of this case, although there was no systematic and planned conspiracy with accomplices to supply services, issues false tax invoices, and falsely enters a list of total tax invoices by customer and submits them to the competent tax office. In light of the method, frequency, and amount of tax evasion, etc. of the crime, it seems that the amount of tax evaded is not payable even though the crime is very significant in light of the crime method, frequency, and amount of tax evasion. Accordingly, it appears that there was no tax evasion in the country’s tax administration intending to secure smooth finances, the Defendant was trying to conceal the women of other criminal officers at the investigative agency and the court of original instance, and exceeded A’s responsibility. In full view of all the other factors indicated in the record and the theory of the case, such as the Defendant’s age, sexual conduct, environment, motive, means, and consequence, the sentence against the Defendant cannot be deemed to be unfair because the sentence against the Defendant is too excessive.

3. In conclusion, the Defendant’s appeal is dismissed pursuant to Article 364(4) of the Criminal Procedure Act on the grounds that it is without merit, and is so decided as per Disposition (Article 25(1) of the Rules on Criminal Procedure; however, pursuant to Article 25(1) of the Rules on Criminal Procedure, the “32,085,000” in the amount column of supply No. 14 No. 32,085,50 in the [Attachment] of the judgment below as “32,085,500,” and the “795,686,000 in the aggregate supply amount” in the total supply amount as “795,686,500,” respectively.