2. The judgment of the court below shows the attitude of recognizing and opposing all of the crimes of this case. Since the crime of this case is related to the crime of violation of the first head of the Specialized Credit Finance Business Act and the concurrent crimes under the latter part of Article 37 of the Criminal Act, it is advantageous to determine punishment after examining whether to reduce or exempt punishment by taking into account equity and the case where the crime of this case is to be judged at the same time pursuant to Article 39(1) of the Criminal Act. However, the crime of this case was committed under the name of a credit card merchant even though H was aware that H was willing to borrow the name of the credit card merchant for the purpose of tax evasion, it was lent to another person in the name of the credit card merchant by obtaining a business registration certificate, identification number, etc. under the name of his/her head-child D with the intention of evading tax evasion and delivering it to his/her accomplice B, which goes against the credit transaction order, thereby inducing tax evasion. Nevertheless, the court below seems to have taken into account the above favorable circumstances in the judgment below, and there is no change in circumstances to consider changes in circumstances in sentencing after sentencing, and the defendant's age age and other records.

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