All appeals by the defendant and the prosecutor are dismissed.

1. The reason for the appeal by the prosecutor is that it is the reason for the appeal by the defendant that the punishment prescribed by the court of the original instance (eight months of imprisonment) is too unreasonable because it is too unreasonable, and that it is too unfiened and unfair.

2. The judgment of the defendant seems to have led to the crime, which led the defendant to commit the crime.

It is not visible.

Since the crime of this case is also one of the concurrent crimes under the latter part of Article 37 of the Criminal Act with the crime of aiding and abetting a criminal for whom judgment has become final and conclusive, it is necessary to determine the punishment at the same time in consideration of equity

There are many circumstances in which family should be supported.

However, the criminal liability of the defendant is not against the law.

The amount of the tax offense reaches a large amount and efforts to pay the imposed tax are insufficient.

The court of the court below rendered the sentence against the defendant by taking account of the aforementioned various positive and negative circumstances.

The judgment below

There is no new circumstance that can be considered in sentencing as a result of the sentence.

In addition, comprehensively taking into account various sentencing conditions stipulated in Article 51 of the Criminal Act, such as the Defendant’s age, sex, environment, motive, means, and consequence of the crime, the circumstances before and after the crime, the lower court’s sentence is not deemed too harsh and too harsh.

3. In conclusion, the grounds for appeal by the defendant and the prosecutor are all unreasonable, and thus, they are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.