For the reasons indicated in its holding, the lower court rejected the allegation in the grounds of appeal concerning mistake of facts and misapprehension of legal principles, recognizing the Defendant’s objective of profit-making, and recognizing the instant crime as an act stipulated in Article 10(3)3 of the Punishment of Tax Evaders Act, and recognizing the Defendant as a co-principal.

Examining the reasoning of the lower judgment in light of the evidence duly admitted, the lower court did not err in its judgment by misapprehending the legal doctrine on “for-profit purposes” under Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10(2) of the Punishment of Tax Evaders Act and joint principal offenders, contrary to what is alleged

In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for more than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed. Thus, in this case where a more minor sentence has been imposed on the defendant, the argument that the sentencing of the court below

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.