2. In light of the following circumstances: (a) although the Defendant filed a report on value-added tax on January 2013 at the time of receiving the supply of goods or services on the list of sales purchase statements submitted by the Defendant; (b) the supply of goods or services by false means; and (c) the scale of the supply price by false means; and (d) the standards for imposing fines equivalent to fines pursuant to the disposition of notice on tax offenses as determined by the Procedure for the Punishment of Tax Evaders Act, etc., the Defendant took the attitude of recognizing and opposing the Defendant’s mistake; (c) the Defendant has no criminal power other than the fine imposed on three occasions due to the instant crime; and (d) other circumstances such as the Defendant’s age, character, conduct, environment, economic situation, motive and circumstance of the crime; and

3. As such, the defendant's appeal is without merit, and it is dismissed under Article 364 (4) of the Criminal Procedure Act.