2. Determination is recognized that the defendant reflects the crime of this case, that the defendant does not have the previous record, and that the defendant does not have good health.

However, the crime of this case needs to be strictly punished for committing a crime which causes the financial soundness of the State and damages the tax justice. The period of the crime of this case has reached three years, including the supply price of approximately KRW 2.8 billion, the amount of evaded tax amount reaches approximately KRW 760 million, and the amount of evaded tax amount is not less than KRW 760 million, and there is no possibility of collecting the amount of evaded tax in this case. There is no particular normal relation or change in circumstances that can reduce the punishment of the court below at the trial, and there is no particular circumstance or circumstance that there is a range of recommendations and concurrent crimes as to the reduction of tax evasion according to the sentencing guidelines established by the Supreme Court Sentencing Committee. The scope of punishment and concurrent crimes: the tax crime group, type 1 (not more than 300 million won continuously and repeatedly), general tax evasion crimes (not more than 2 years consecutively), the area of recommendation, decision on the scope of punishment (not more than 2 years), the defendant's imprisonment with prison labor for not less than 12 years before and after 2 months, and 12 years ago.

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