The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the reasons for appeal (the imprisonment of 6 years and the fine of 9.6 billion won) is too unreasonable.

2. The Defendant recognized all of his criminal acts and reflected in the judgment.

The Defendant was punished as a tax offense prior to the instant case.

However, the crime of this case is committed by the Defendant’s evasion of value-added tax by means of submitting a list of total tax invoices at each purchaser and purchasing company, etc., which recorded false information in the course of operating the scrap metal company. Such act is punishable in that it causes interference with the State’s legitimate exercise of the right to collect tax, and seriously damages the tax justice. The total amount of tax invoices by seller and seller stated in false information exceeds 27 billion won, and the total amount of tax evasion exceeds 1.8 billion won.

In addition, the defendant committed the crime of aiding and abetting the criminal in order to conceal his own crime.

The Defendant did not make any effort to recover from damage even though he acquired the money exceeding KRW 400 million from the victim BH as the interest payment.

The defendant caused a traffic accident due to drinking driving, but the police officer's drinking test was not complied with.

In addition, in the event that the sentencing of the lower court does not deviate from the reasonable scope of discretion, along with all the elements of sentencing indicated in the argument in the instant case, including the Defendant’s age, sex, environment, family relationship, circumstances after the commission of the crime, etc. (see Supreme Court Decision 2015Do3260 Decided July 23, 2015), etc. comprehensively considering the fact that the sentence imposed by the lower court on the Defendant falls under the scope of appropriate sentencing corresponding to its liability, and it is not determined that the sentence is too unreasonable.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition (Article 25 (1) of the Rules on Criminal Procedure).