2. The crime of this case is a normal situation that is disadvantageous to the defendant, such as the fact that the defendant's failure to file a return of the difference after preparing a contract, etc. which was lower than the contract price agreed upon while subcontracting a part of the construction work that the defendant received, and the defendant did not file a return of the difference, and that the crime of this case is not absolutely weak in terms of the nature of the crime, and the method of tax evasion such as preparing a false subcontract contract, etc. is not good. Such crime is likely to disrupt the national tax order and damage the tax justice, as well as adversely affect the public's awareness of tax payment. The tax evaded belongs to the defendant's interest, although the defendant was punished several times, the fact that the defendant has the records of punishment.

On the other hand, the fact relevance of the crime of this case is recognized and reflected by the defendant; D (ju) as the source of income tax evaded by the defendant, was fully paid the income tax and local income tax of the defendant in accordance with the notice of change in the income amount of the Commissioner of the National Tax Service of Busan Regional Tax Service. In order to compensate for the loss of the above company, the defendant has a total of 325,000,000 won, such as giving up retirement allowances and meritorious training fees to be received from the above company and paying the above company a total of 5,00,000 won, etc.; the defendant has no criminal record exceeding punishment and fine for the same crime; and it is clear that the social relationship of the defendant is favorable to the defendant.

As above, the terms and conditions unfavorable or favorable to the defendant, and the age, sex, environment of the defendant.