The defendant's appeal is dismissed.

1. The summary of the grounds for appeal asserts that the sentence of the lower court (a fine of KRW 10 million) is too unreasonable.

2. One-to- the first instance court's decision is that the defendant's mistake is recognized, and it is against it, and only the defendant has been punished by a fine, and the defendant can be punished by a simple participation in the crime of this case which appears to have led by E (the role of delivering money remitted fromC in cash to E). However, these circumstances are considered as appropriate in the summary order (E a fine of KRW 40 million, the defendant and each of the above fines of KRW 30 million) or the lower court's decision, and the fine against the defendant is reduced (E is confirmed as it is, C has been requested by the above summary order, and C has requested formal trial, appeal, and the appeal was not reduced, but the fine is not reduced). In full view of the facts that the sum of the amount of the tax illegally deducted by the other party, such as metal, etc., to the defendant committed the crime of this case, exceeds KRW 38 million,000,000,000, and it does not seem that the defendant or other accomplices paid taxes unfairly as above.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.