The defendant's appeal is dismissed.

1. The summary of the grounds for appeal that the court below rendered on the defendant is too unreasonable (the fine of 50 million won).

2. The judgment of the defendant recognized the crime of this case and there is no record of the same crime, but the sum of the amount and the supply value of false tax invoices issued without real transactions is significant, and the crime of violating the Punishment of Tax Evaders Act is a crime causing serious harm to the appropriateness and fairness of the national tax administration intending to secure proper and smooth finances, and thus requires strict punishment. Considering the motive and circumstance of the crime of this case, circumstances after the crime of this case, defendant's age, character and conduct, and environment, the punishment of the defendant is appropriate.

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

However, it is clear that the decision of the court below was omitted in the application of the Acts and subordinate statutes on the aggravation of concurrent crimes of violation of the Punishment of Tax Evaders Act by issuing tax invoices for each of the false sales in this case. Thus, the addition of "1. Aggravation of concurrent crimes" under Chapter 2 of the decision of the court below to Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act shall be made ex officio

.