The basic argument that removal from term time schooling is disruptive to others as well as the child is sound and reasonable.
The £120 fine is applied because not all people are reasonable and willing to accede to reasonable ideas and must be coerced into reasonable action.
The idea that it seems like just a revenue raising ploy is the freeman's logic-trapped answer and a way to avoid a real examination of the matter.
However, if you have children in their schools I have to ask - Why? Why are you subjecting your children to their propaganda conditioning programme which teaches nothing of value - unlike the real teaching that their own kids are given? They at least get something of value to them in the real world. While your kids are learning the list of kings and queens which will be utterly useless to them, theirs are learning the grammar, logic and rhetoric with which they will dominate your children in the next generation of slaves and slave masters.
The answer is that you have lived, and continue to live, an unexamined life.