The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (the imprisonment for eight months, the suspension of the execution of two years, the additional collection of twenty-four million won) is too unreasonable.

2. The judgment of the court below is based on the facts that the defendant led to the crime of this case, that the defendant returned the money that the defendant received to F and that F does not want to be punished against the defendant. However, the crime of violation of the Attorney-at-Law Act is highly harmful to the public's trust. The crime of this case is a case that the defendant, who is the office manager of the tax office, would induce the tax official to be exempted from capital gains tax by solicitation of the tax official, and it is not good that the crime of this case is not committed, and the defendant's money received is a large amount of 24 million won and is a condition for sentencing, including the fact that the punishment of the court below is appropriate. Thus, the defendant's assertion is not accepted.

3. Accordingly, 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 groundless. It is so decided as per Disposition.