The defendant's appeal is dismissed.

1. Summary of the grounds for appeal and the judgment of the court below

A. (i) As stated in the facts charged in this case, it is true that the Defendant submitted the correction along with “a list of revenues and expenditures” as stated in the recommendation of the rehabilitation commissioner of this court for the correction, and the actual amount of the Defendant’s monthly average revenues of 1.8 million won from July 1, 2009 to September 19, 2012, even though the monthly average revenues of 1.6 million won were 1.6 million won.

However, the Defendant reported the monthly average income again before the decision to commence the individual rehabilitation procedure was made on January 14, 2013 because the Defendant had operated the above beauty art room as a club business and failed to properly calculate the part with the partners in the process of calculating the monthly average income. In addition, there was no intention in making the aforementioned false report.

Nevertheless, the judgment of the court below which found the above facts guilty is erroneous by misapprehending the facts and affecting the conclusion of the judgment.

B. The punishment sentenced by the court below on unreasonable sentencing (one million won of fine) is too unreasonable.

B. The lower court also asserted the same as the grounds for appeal of mistake of facts, and the lower court rejected the Defendant’s above assertion and found the Defendant guilty of the facts charged.

2. Judgment of the court below

A. (i) In a case where a defendant denies criminal intent, due to the nature of an object, he/she is bound to prove indirect facts that have considerable relevance with the intention due to the nature of the object, and what constitutes an indirect fact that has considerable relevance, should be determined by the method of reasonably determining the link of the fact based on the close observation or analysis power based on normal empirical rule.

In full view of the following circumstances acknowledged by the evidence duly adopted and examined by the court below, the above facts charged are recorded in the defendant.