조세범처벌법위반
The defendant's appeal is dismissed.
1. The decision of the court below on the gist of the reasons for appeal is too unreasonable.
2. The fact that the Defendant recognized the instant crime and reflects the mistake, and that there is no criminal record exceeding the same kind of crime and fine, etc. are favorable circumstances.
However, in light of the criminal law, there is no good quality of crime, and the damage has not been recovered.
In full view of the records and arguments of this case, there is no special circumstance or change of circumstances that can be newly considered in the trial of the party, and other various sentencing conditions as shown in the records and arguments, such as the defendant's age, sex, family relationship, circumstances after the crime, etc., the lower court's punishment is too unreasonable.
Defendant’s assertion is not accepted.
3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.