The defendant's appeal is dismissed.

Summary of Grounds for Appeal

The punishment of the court below (one year and six months of imprisonment, two years of suspended execution, fine of 650,000,000) is too unreasonable.

Judgment

The defendant shows the attitude to recognize and reflect the crime of this case, the fact that the defendant is not subject to criminal punishment, and that the defendant fully pays the evaded tax except for additional tax, etc. is favorable to the defendant.

However, tax evasion is anti-social crime in that it infringes on the financial right which is the foundation of the nation's existence and evades tax liability which is the basic duty of the people in the Constitution by fraud or other unlawful means.

In addition, tax evasion may distort the national tax order and cause damage to the tax justice by passing the burden on the general public.

The amount of tax evaded by the defendant is the large amount exceeding 60 million won.

In light of the above various circumstances, there is no change in circumstances that could change the sentence of the lower court in the trial, and other factors such as the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime, and the sentencing guidelines presented by the Sentencing Committee, etc., the sentence imposed by the lower court cannot be deemed to be too unreasonable.

Therefore, the defendant's above assertion is without merit.

Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since there is no ground for appeal. It is so decided as per Disposition.