The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor for 10 months) that the court below sentenced against the defendant is too unreasonable.

2. As to the instant case, it is reasonable to view that the Defendant was the first offender who has no means to impose any criminal punishment; the Defendant led to the confession of each of the instant offenses and reflects his mistake; the Defendant’s child to rear the Defendant; the Defendant appears to have been an opportunity to satise and satise the penalty through confinement life for more than three months; and the Defendant’s family members want to take the Defendant’s wife against the Defendant.

However, in full view of the following circumstances: (a) the instant crime committed by the Defendant intentionally prepares a false statement of transactions for a long period of two years and evades value-added tax and comprehensive income tax; (b) the nature of the crime is not less than that of the Defendant’s evasion by impeding the establishment of fair tax collection order; (c) the amount of tax evaded by the Defendant is the maximum amount of tax exceeding KRW 420 million; and (d) there is no additional payment of the evaded tax in the first instance, other than value-added tax paid in KRW 2 million; and (c) there is no change of circumstances that could vary between the lower court and the punishment; and (d) other various sentencing conditions, including the Defendant’s age, character and conduct, environment, and circumstances after the crime, etc., the Defendant’

3. In conclusion, 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.