The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. From 2008 to February 2009, the Defendant: (a) entrusted the operation of a driving school (hereinafter “instant driving school”) indicated in the facts charged to M; and (b) did not know that the said M did not fully know that it issued sales slips in the name of F stations, etc. using the credit card of the aforementioned students.

Nevertheless, the judgment of the court below which found the Defendant guilty of the facts charged of this case is erroneous and adversely affected by the judgment.

B. The lower court’s sentencing of an unreasonable sentencing (2 million won of fine) is too unreasonable.

2. Determination

A. In full view of the following circumstances acknowledged by the evidence duly adopted and examined by the court below as to the assertion of mistake of facts, i.e., the defendant led to the confession of all the crimes in this case at the court below, ii) the police that entered into a lease agreement with the defendant on February 1, 2009, i.e., the defendant was in charge of the actual operation of a private teaching institute in the position of the president, i.e., the defendant was in charge of the promotional activities, management of students, management of employees, etc., i., the head of the private teaching institute as the president, and Ha was in charge of the defendant's and the president of HH station G obtained approval of the tuition fees of the students in the manner of card-based tin, and the defendant stated that he had been fully repaid his principal obligations in the above manner after the completion of the contract. Thus, this part of the defendant's assertion is without merit.

B. As to the assertion of unfair sentencing, making a credit card transaction under the name of a credit card merchant is not good for the crime such as impairing the credit transaction order and encouraging tax evasion, and the period of the Defendant’s credit card transaction under the name of another member store cannot be deemed short.