The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (five million won of fine) is too unreasonable.

2. The judgment on the grounds of appeal is reasonable in light of the following circumstances: (a) the Defendant is a primary offender; (b) the Defendant commits all the crimes and reflects his mistake while committing the crime; and (c) the amount of money equivalent to the amount obtained by the defrauded is more than the amount obtained by the defrauded and the victim is not subject to punishment; and (d) the Defendant appears to have been in a difficult economic situation at present.

However, on the other hand, in this case, by deceiving the victim that the defendant would not be subject to tax investigation while having a friendly relationship with the National Tax Service and the employees belonging to the agency and administration, the crime was committed by deceiving the victim, and the quality of the crime was bad. The court below seems to have sufficiently preferred the defendant by imposing a fine of KRW 5 million upon the defendant by reasonably reducing the fine of KRW 7 million in the summary order issued by the defendant in consideration of the above favorable circumstances. It is not recognized that there are special circumstances or changes in circumstances that may be considered newly after the decision of the court below, and other circumstances that are conditions for sentencing as shown in the arguments and records of this case, such as the defendant's age, character and behavior, environment, motive, means and consequence of the crime, the circumstances after the crime, etc., are not recognized to be excessively unfair since the sentencing of the court below is too unreasonable. Thus, the defendant's assertion is without merit.

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