The defendant's appeal is dismissed.

1. The decision of the court below on the gist of the reasons for appeal (two years of suspended execution in August, and one hundred and twenty hours of community service) is too unreasonable.

2. In light of the following facts: (a) the Defendant had been punished for the suspension of execution on the same kind of crime two occasions; (b) the instant crime is ultimately difficult to impose and collect taxes by the State; and (c) thereby impairing tax justice by disturbing tax order and transferring the burden to the general public; (d) although the Defendant has led to his confession of a crime, it does not seem that he seriously reflect on the Defendant; and (e) taking into account all matters concerning the Defendant’s age, the number of times of the conviction, the criminal record, the family relationship, and the sentencing specified in the records and arguments, the Defendant’s assertion is without merit, since the sentence of the lower judgment is deemed appropriate.

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