The defendant's appeal is dismissed.

1. In light of the fact that the defendant reflects his mistake and that the defendant has no criminal records or criminal records for the same kind of offense, the sentence of the court below (two years and six months of imprisonment, and fines of three billion won) is too unreasonable.

2. The judgment of the court below held that the defendant committed each of the crimes of this case, which is favorable to the defendant, such as the fact that the defendant recognized all of the crimes of this case and against his mistake, that the defendant was punished for the same crime or has no record of being sentenced to a fine, and that each of the crimes of this case was committed in collusion with persons whose name is unknown, and that the defendant established the so-called "bomb enterprise" in collusion with the defendant, and that the "bomb enterprise" did not pay the value-added tax received from the customer because it pretends that the "bomb enterprise" supplied high water to the customer, and submitted a large amount of value-added tax to the tax office in the process of evading the above "bomb enterprise" without paying the above "bomb enterprise". This is significant to disturb the national tax collection order and seriously damaging the tax justice. The defendant seems to have moved to practice after closely planning each of the crimes of this case in advance. The defendant reaches 1.5 billion won of the value-added tax evaded by the crime of this case and acquired profits as a commission.

In full view of all of the factors of sentencing factors and sentencing considered by the court below, it can be deemed that the above sentence of the court below is unfair compared to the degree of the defendant's responsibility for action.