The defendant's appeal is dismissed.

1. The sentence imposed by the court below on the summary of the grounds for appeal (two years of suspended sentence of imprisonment for a period of eight months) is too unreasonable.

2. It is recognized that the Defendant made a confession of all the crimes and divided his mistake, the Defendant did not have any particular record of crime as well as the one-time punishment, and did not have any record of punishment for the same kind of crime, and the Defendant paid all the taxes that were evaded due to the instant crime.

However, in light of the legislative purpose of the Punishment of Tax Evaders Act that disturbs the sound order of commercial transactions and the national tax administration, it is necessary to strictly punish the instant crime in light of the purpose of the Punishment of Tax Evaders Act that attempts to enhance the effectiveness of the tax law and to establish a sound awareness of tax payment by the people, and the purchase and sales by false means exceed the total amount of KRW 9.2 billion, and taking into account the Defendant’s age, sex, environment, motive, means and consequence of the instant crime, and all of the sentencing conditions indicated in the pleadings of the instant case, such as the circumstances after the instant crime, the lower court’s punishment is too unreasonable.

Therefore, the defendant's assertion is without merit.

3. As such, the Defendant’s appeal is without merit, and is dismissed under Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition (Article 364(4) of the Criminal Procedure Act. However, since it is obvious that the “the pertinent provision on the facts of crime 1.” in the judgment of the court below is a clerical error in the “the pertinent provision on the facts of crime 1. criminal facts and the choice of punishment”, it is corrected ex officio in accordance with Article 25(1) of the Rules on Criminal Procedure