The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The facts charged in the instant case are as follows: (a) the relationship between the facts charged in the Daejeon High Court Decision 2015No. 7, 344 (Joint) and 593 (Joint) decided February 5, 2016 (hereinafter “final judgment of this case”) and the facts charged in the instant case, which became final and conclusive; and (b) the final judgment of acquittal is not effective in this case.

Therefore, the lower court erred by misapprehending the legal doctrine and adversely affecting the judgment.

B. The sentence of the lower court (two years of imprisonment) is too heavy.

2. Determination

A. 1) The lower court’s determination based on the evidence adopted by the lower court, recognized the facts as indicated in its reasoning, and, inasmuch as the materials that the Defendant had engaged in so-called so-called ‘surining business for a certain period, even if the Defendant continued to engage in so-called ‘surining business for a certain period,’ there also vary in the conspiracy of these materials. Furthermore, the criminal facts of the first instance judgment in the final judgment cannot be readily concluded that the criminal facts of the instant case are the same as the criminal facts of the instant case cannot be deemed to have been continuously committed by the Defendant’s final judgment and the instant criminal facts

The decision was determined.

2) Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “instant legal provision”) provides for the requirement of aggravation that the purpose of profit-making and the amount of supply recorded in the account statement and account statement is more than a certain amount, and the statutory penalty is set by classifying each violation of Article 10(3) of the Punishment of Tax Evaders Act as one type of crime according to the total amount of supply value, etc. in light of the fact that each violation of Article 10(3) of the Punishment of Tax Evaders Act continues to be committed for a certain period under the single and continuous criminal offense for profit-making purposes, and the method of crime is recognized as identical.