The defendant's appeal is dismissed.

Summary of Reasons for Appeal (misunderstanding of facts and improper sentencing)

A. The Defendant, as stated in the lower judgment, did not cause any misunderstanding of facts (as to the crime of aiding and abetting a criminal to make a false statement by causing F to make a false statement, thereby aiding and abetting a criminal to avoid.

B. The punishment of the lower court (one year and six months of imprisonment) is too unreasonable.

2. Determination

A. As to the assertion of mistake of facts, the following facts and circumstances acknowledged by the evidence duly adopted and examined at the lower court and the trial, namely, ① the police and the prosecutor’s office made a statement to the effect that “G”, a purchaser of processed data, was established and operated under the name of the Defendant and C in the name of F, ② the Defendant, C, and F, etc. contacted several times at the tax office, police station, etc. at the time when F made a statement in the name of F, and ② the Defendant paid the amount of tax related to G to F, ③ the Defendant paid the amount equivalent to the amount of tax related to G, ③ the testimony at F, and the purport of testimony at F’s trial. In light of the overall purport of testimony at F, it is recognized that F only lent was lent to the Defendant, and the actual fact was not operated, and the Defendant was given a statement at the tax office, police station, etc. to the effect that F alone operated G solely, and the lower court acknowledged the entire facts charged, including this part of this case’s charges, and found the Defendant to reverse this part of the charges.

Therefore, the defendant's assertion of facts is without merit.

B. The Defendant’s crime of violation of the Punishment of Tax Evaders Act is a crime that interferes with the exercise of the State’s right to collect taxes, and its nature is not very good. The instant crime of aiding and abetting the Defendant also is also committed by the State.