All appeals filed by the defendant and prosecutor are dismissed.

Summary of Grounds for Appeal

Defendant

The sentence of the lower court (fine 25 million won) is too unreasonable.

The above sentence of the court below by the prosecutor is too unhued and unreasonable.

Judgment

The grounds for appeal by the defendant and prosecutor shall also be examined.

The circumstances favorable to the defendant are that the defendant led to the confession and reflect of the crime of this case, that there was no record of punishment for the same crime, and that the defendant did not directly acquire the benefits of tax evasion.

On the other hand, in light of the Act on the Acceptance of Crimes and the frequency of crimes, the period of crimes, the amount of tax evasion, etc. of this case, and the defendant issued a false donation receipt for the purpose of being exempted from his personal debts, and the fact that the exploitation session operated by himself has gained financial benefits due to the crime of this case, etc. are disadvantageous circumstances to the defendant. In full view of each of the above circumstances and other sentencing conditions, including the defendant's age, character and behavior, environment, and circumstances after the crime, the court below's punishment is too heavy or unreasonable. Thus, the defendant and the prosecutor's assertion are without merit.

Therefore, the appeal by the defendant and the prosecutor is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.