The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (five years of imprisonment and a fine of 100 million won, additional collection KRW 100 million) is too unreasonable.

2. Unlike the judgment of the court below, the defendant is in profoundly against his mistake while making a confession of all crimes.

There are also circumstances that can be considered in certain circumstances, such as personally taking back only 40 million won out of the amount of 90 million won which the defendant received through his subordinate employee L.

In addition, it is recognized that the defendant served as a tax official for a period exceeding 26 years, and has been engaged in a public service life by making his best best, such as awarding prizes several times with recognition of merit such as the development of a computer system, and promoting two times.

However, the Defendant received a bribe of KRW 90 million from a company subject to a tax investigation, and likewise received a bribe of KRW 10 million from a person subject to tax investigation, and accordingly, the sum of the acceptance amount of the instant bribe reaches KRW 100 million.

Since the defendant's criminal act of this case seriously undermines the fairness of tax administration and its social trust, it is inevitable to severely punish the defendant.

In addition, considering the age, character and conduct, environment, motive, means and consequence of the crime, and the circumstances after the crime, the sentence imposed by the court below is appropriate and it is not recognized that the sentence imposed by the defendant is too unreasonable.

3. The defendant's appeal is dismissed on the ground that it is without merit.