All appeals by the defendant and the prosecutor are dismissed.

1. Improper sentencing for each of the reasons for appeal (the original judgment shall be punished by imprisonment with prison labor for eight months and confiscation);

2. The court below’s sentencing is acceptable in full view of the following: (a) the Defendant was led to confession at the trial of the party, and the Defendant additionally paid KRW 55 million out of unpaid taxes; (b) the remaining unpaid taxes exceed KRW 300 million; and (c) the sentencing conditions under Article 51 of the Criminal Act are as follows; and (d) the Defendant and the Prosecutor are not unreasonable.

3. In conclusion, the appeal by the defendant and the prosecutor is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, since the appeal by the defendant and the prosecutor is without merit. It is so decided as per Disposition.