(Resceptic Conduct)

(C) The tax invoice of this case constitutes a false tax invoice, consisting of a false tax invoice without supplying goods.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as