The defendant's appeal is dismissed.

1. The summary of the grounds for appeal: The sentence of the lower court (two years and six months of imprisonment) is too unreasonable.

2. Determination

A. The relevant legal doctrine is an unreasonable sentencing case where the sentence of the lower judgment is too heavy or too minor in light of the content of the specific case.

Where there is no change in the conditions of sentencing compared to the original judgment, and the sentencing of the original court does not deviate from the reasonable scope of discretion, the appellate court is reasonable to respect the sentencing of the original judgment.

On the other hand, in a case where it is deemed that the sentencing judgment of the court below exceeded the reasonable limit of its discretion when comprehensively considering the factors and sentencing criteria that are the conditions of the sentencing as shown in the court below’s sentencing process, or where it is deemed unfair to maintain the sentencing judgment of the court below in full view of the materials newly discovered in the appellate court’s sentencing process, the appellate court shall reverse the unfair judgment of the court below.

(See Supreme Court en banc Decision 2015Do3260 Decided July 23, 2015). B.

We examine whether the sentence of the lower judgment, which returned to the instant case, is too unreasonable in light of the substance of the specific case.

According to the records, the circumstances are recognized that the defendant was removed from the public office in this case, and the wife of the defendant, who was the full-time supervisor of the economic situation, supported the remaining family by working in the restaurant, and the defendant suffers from difficulties in living due to a yellow disorder or hurgical pain, etc.

However, the punishment sentenced by the court below is the lowest of the law.

In addition, even if the defendant who is a tax official received large amounts of bribe that amount to 45 million won in total on two occasions, and is given convenience in tax investigation to the mineer, the suspension of execution is practically impossible, considering the above difficult circumstances of the defendant's assertion in this case.

The above circumstances and the lower court’s sentencing.