Judgment

It is false that the defendant knows the method of paying less taxes on the land owned by the victim because there are many persons who know about the victim's own from the military origin to the National Tax Service, etc., and acquired 30 million won as the cost of tax reduction and exemption.

Defendant, who denied a crime up to the lower court, led to a misunderstanding while making a confession at the trial court (Evidence Records 147, 169, 174, 191, 18 pages of trial records, 18 pages of trial records, and 18 pages of trial records). Defendant is aged and is not in a state of health due to urology, etc.

However, the amount of damage is a large amount and has not been recovered.

The defendant used the money by fraud as living expenses (the evidence record 85, 173 pages). While the defendant used the money by fraud before 1996, the defendant has been sentenced to imprisonment with prison labor on several occasions by fraud, and has been sentenced to suspended execution of imprisonment with prison labor (one and half years of imprisonment with prison labor in 1996, fraud in 198, and one year of imprisonment with prison labor in violation of the law). Recommendations according to the sentencing guidelines are from January to one year.

[Scope of Recommendation] Class 1 (10 million won or less) (10 million won or less) area of mitigation [the victim] [the victim] is also responsible for the occurrence of a crime or the expansion of damage, taking full account of the defendant's age, sexual conduct, environment, and circumstances after a crime, etc. in the above circumstances, the sentence of the court below shall be determined within the scope of the sentencing discretion, and it shall not be deemed unfair because it is too unreasonable.

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