All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal (unfair sentencing)

A. The punishment (one hundred months of imprisonment, additional collection) imposed on the Defendant by the lower court is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unfair.

2. In a case where there is no change in the conditions of sentencing compared with the first instance court, and the sentencing of the first instance court does not deviate from the reasonable scope of discretion, it is reasonable to respect it.

(See Supreme Court en banc Decision 2015Do3260 Decided July 23, 2015). The instant case concerns that the Defendant would be entitled to reduction of or exemption from taxes on two occasions under the pretext of a tax official’s arrangement, and that the Defendant would actually evade taxes by providing a tax official with KRW 51 million, and thus, causes the tax official to evade taxes. As such, the tax justice is damaged and the offense is very poor because it seriously infringes on the non-purchase and fairness of public official’s duties.

The defendant actively planned to commit a crime to make the relevant taxpayer a disguised transfer, and the fees, the amount of the offering of a bribe, and the amount of tax evaded are large.

The judgment below

There are no new circumstances that can be considered especially in sentencing after the sentence is sentenced.

However, the defendant is against the defendant's recognition of the crime, and the defendant is the first offender who has no record of criminal punishment.

In addition, in full view of the Defendant’s age and health, character and conduct, environment, motive, means and consequence of the offense, circumstances after the offense, and all the sentencing conditions shown in the records and arguments, such as records and arguments, the sentence imposed by the lower court is deemed appropriate, and it cannot be deemed that the sentence imposed by the Defendant is too heavy or unreasonable.

Therefore, each of the defendant and prosecutor's arguments on unreasonable sentencing is without merit.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and it is dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.

However, the Criminal Act applies to the judgment of the court below.