The defendant's appeal is dismissed.

Defendant

The gist of the grounds for appeal by the defense counsel is that the punishment imposed by the court below (six months of imprisonment) is too unreasonable.

Therefore, the above judgment was finalized on the 27th day of the same month after the defendant was sentenced to 6 months imprisonment with prison labor from the Seoul Southern District Court on November 22, 201 to 44.8 million won, and the above judgment became final and conclusive on May 7, 2012. In light of various circumstances, such as the fact that the court below is deemed to have determined the punishment for the crime of this case, even if the defendant had been sentenced to 6 months imprisonment with prison labor from the Seoul Southern District Court to 6 months for the violation of the Punishment of Tax Evaders Act and was sentenced to 6 months for fraud on May 7, 2012, in view of various circumstances, such as the fact that it was not possible for the victim to recover damage, and that the defendant did not make any effort to recover damage until now, and that the defendant would not have any intention to properly commit the crime of this case, and that the court below's decision was unlawful, considering the fact that the court below's judgment was unlawful and unlawful.

Therefore, the defendant and his defense counsel's assertion is without merit.

Therefore, the defendant's appeal is without merit, and it is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.