The defendant's appeal is dismissed.

1. The sentence of the court below (two years of imprisonment) against the defendant in the summary of the grounds for appeal is too unreasonable.

2. The fact that the defendant does not have any criminal power to determine the grounds for appeal, the fact that all of the investment funds received from KRB PE (Industrial Bank Equity Capital Investment Team) in relation to the crime of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Trade Bank Equity Investment Team), and that the defendant has the wife and children to support is favorable to the defendant.

However, in full view of the Defendant’s crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Aggravated Punishment, etc. of Specific Economic Crimes) that significantly undermines the general society’s trust on the fairness and infiniteness of the financial institution’s business, the amount of arranged funds in this case is considerably large of 600 million won, the Defendant’s crime of violation of the Punishment of Tax Evaders Act is a crime that disturbs the national tax order and damages the tax justice by making it difficult to impose value-added tax and corporate tax, and the Defendant’s age, character and behavior, environment, circumstances after the instant crime, and all other sentencing conditions shown in the argument of this case, the

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.