The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the reasons for appeal is unreasonable because the sentence of imprisonment (one year and six months of imprisonment and fine of 550 million won) is too large.

2. The judgment is based on the following circumstances: (a) the Defendant recognized all of the instant crimes and reflects the Defendant; (b) the Defendant received an artificial heart gambling motive insertion around 2007; (c) the health of the Defendant is very good after being diagnosed by brain light around July 2015; and (d) the Defendant has no record of being punished for the same kind of crime.

However, considering the fact that the tax offense, such as the crime of this case, like the crime of this case, is difficult to impose and collect the national tax, which seriously disturbs tax order, and is in need of strict punishment for the crime that damages the tax justice by exceeding the burden to the general public, and that the defendant led the crime of this case, and the amount of tax evaded is considerable, and most of the amount of tax evaded until the trial is judged to have not been paid, the circumstances unfavorable to the defendant, and the court below, considering all favorable circumstances of the defendant and the circumstances favorable to the defendant, sentenced to imprisonment with a minimum possible sentence under the sentencing guidelines set by the Sentencing Commission of the Supreme Court, by escaping from the minimum sentence set forth in the sentencing guidelines set by the Sentencing Commission of the defendant, and was close to the minimum amount of the fine imposed by the court below, and all the sentencing conditions set forth in Article 51 of the Criminal Act, such as the defendant's age, character and behavior, environment, motive and circumstance of the crime, means and method of the

Therefore, the defendant's assertion is without merit.

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.