The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) by the lower court (one year of imprisonment) is too unreasonable.

2. The fact that the Defendant appears to have the attitude of reflecting the crime of this case while recognizing the crime of this case, and the crime of this case is in the relation of concurrent crimes between the crime of violation of the Punishment of Tax Evaders as stated in the judgment of the court below and the crime of this case of this case after Article 37 of the Criminal Act, and the principle of equity with the case where the judgment

On the other hand, even though the defendant has a significant amount of KRW 197 million in total, the defendant did not compensate for damages except the repayment of KRW 9 million in the original judgment, and the victim wanted to punish the defendant.

There are no special circumstances or changes in circumstances that may be newly considered by this court, and in full view of the following: (a) the Defendant’s age, sex, family relationship, circumstances of crimes, and various sentencing conditions specified in the records and arguments of this case, the lower court’s punishment is too unreasonable.

Defendant’s assertion is not accepted.

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