The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable because the punishment (seven million won of fine) imposed by the court below on the defendant is too unlimited.

2. Determination-based circumstances are recognized, such as the Defendant’s acknowledgement of all crimes and reflects his mistake, the Defendant faithfully paid value-added tax arising from the operation of the gas station in this case, and the Defendant’s children who have to support the Defendant.

However, the defendant has been punished 11 times as a fine, and the one time among them is a crime of the same kind, and the crime of this case has serious harm to the appropriateness and fairness of the national tax administration in order to secure proper and smooth finances, which requires strict punishment, and is disadvantageous to the defendant.

In full view of the above circumstances and other circumstances, such as the circumstances after the instant crime, age, character and conduct, family relationship, environment, occupation, etc., which are conditions for sentencing as shown in the records and pleadings, there is no change of circumstances that can determine the sentence different from the original judgment, the sentence imposed by the lower court cannot be deemed unfair since the sentence imposed by the Defendant is unlimited. Thus, the Defendant’

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