The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the court below's imprisonment (ten months of imprisonment) is unreasonable.

2. The crime of this case is a false employment certificate, the receipt of tax withholding for wage and salary income, and the crime of this case is not the quality of the crime, the degree of the defendant's participation in the crime is poor, the degree of the defendant's participation is not less severe, the amount of damage is not reached up to the trial. The punishment of the court below is the confession and reflect of the defendant, the money of this case is immediately remitted to another person and the defendant seems to have no actual gain, and there are no changes in circumstances in the circumstances in the trial. Considering all the favorable conditions in the records and arguments such as the circumstances of the crime of this case, means, degree of damage, the circumstances after the crime, the defendant's career, environment, etc., the punishment of the court below against the defendant is unreasonable.

3. In conclusion, the defendant's appeal is without merit and it is so decided as per Disposition under Article 364 (4) of the Criminal Procedure Act.