The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal is too unreasonable (one year of imprisonment with prison labor for the crime No. 1 of the original decision and one year for the crime No. 1 of the first decision of the court below).

2. The judgment of the court below became final and conclusive on August 15, 2010 by the Suwon District Court sentenced 8 months of imprisonment to a crime of violating the Punishment of Tax Evaders Act and 2 years of suspended execution on August 4, 2010. Since the crime of the first crime of the court below is in the concurrent relationship between the crime of the above final and conclusive judgment and the latter part of Article 37 of the Criminal Act, since the crime of the first crime of this part is in the concurrent relationship between the crime of the above final and conclusive judgment and the crime of the latter part of Article 37 of the Criminal Act. In determining punishment for the crime of this case, the damage from the crime of the crime of the crime of the crime of the case of the crime of the crime of the crime of the crime of the crime of the crime of this case which the defendant acquired large amount of insurance money, together with or without the above final and conclusive judgment, belongs to the majority of the people, and the crime of the crime of the crime of the crime of the crime of this case belongs to the majority of the people.

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