The defendant's appeal is dismissed.

1. The sentence of the lower court (six months of imprisonment and one year of suspended execution) against the Defendant is too unreasonable in light of the various sentencing conditions in this case, including the closure of the company (unfair sentencing) and the payment of delinquent taxes.

2. In full view of the reasons for sentencing indicated in the arguments and records of the instant case, the lower court’s sentencing appears to have been reasonably determined by fully considering all the circumstances, including the various reasons for sentencing alleged by the Defendant, and there are no special circumstances to the extent that the said punishment is modified.

Ultimately, the defendant's above assertion is without merit.

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