The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (one million won penalty) is too unreasonable.

2. The judgment is a favorable situation for the following reasons: (a) the Defendant’s mistake is divided and reflected; (b) there is no same kind of power; (c) there is no record of punishment exceeding the fine; and (d) the members want to have the Defendant’s preference.

However, in full view of the fact that the victim’s comprehensive income tax return data provided by the defendant appears to have been submitted as evidence for a civil lawsuit (the claim for damages) between the victim and C, the victim still sought a strict punishment against the defendant, and other circumstances such as the motive, background, means and method of the crime in this case, circumstances before and after the crime in this case, and the defendant’s age, sex, career, and environment as shown in the arguments in this case, the sentence of the court below is too unreasonable.

The above assertion by the defendant is without merit.

3. 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.