2. Although there is no record of punishment heavier than the fine imposed on the Defendant, and there is no circumstance favorable to the Defendant, such as that the Defendant does not seem to have acquired personal benefits due to the instant crime, the Defendant concealed property through “F” for a considerable period of time, and the property also exceeds 2.3 billion won, and taking into account the Defendant’s age, character and conduct, family environment, circumstances of the instant crime, and conditions of sentencing as indicated in the instant argument, such as the circumstances before and after the instant crime, etc., the lower court’s punishment is unreasonable, even if considering the grounds for sentencing alleged by the Defendant, cannot be deemed unreasonable.

3. According to the conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.