2. The circumstances favorable to the defendant are as follows: (a) the defendant has recognized all of the crimes of this case and is in profoundly against the defendant; (b) the defendant has no criminal records of the same kind; and (c) the defendant has committed a workplace life after the crime of this case and has not committed a second offense.

However, the court below seems to have already determined a punishment in consideration of the above favorable circumstances. The crime of this case was submitted to the tax office by stating false sales in consideration of the price of about 35 million won from G intended to evade taxes. Such crime is an offense that harms the appropriateness and fairness of tax administration and disturbs tax order, and requires strict punishment. The sales on the aggregate table submitted by false entries are about 2.2 billion won. Although the defendant did not have the same criminal power, despite the fact that he again committed the crime of this case, even though there was no record of criminal punishment for 14 times prior to the crime of this case, there was no record of criminal punishment (three times of actual execution, one time of suspension of execution, and ten times of fine), it is unreasonable to determine that the sentencing conditions of the sentencing committee set forth in the arguments of this case, such as the defendant's age, family relation, criminal record, character and behavior, environment, means and method of the crime, motive and circumstance of the crime, etc., and the sentencing guidelines of the sentencing committee and the result of the application thereof should be too inappropriate.

3. 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.