The defendant's appeal is dismissed.

1. Reasons for appeal;

A. In fact, the Defendant: (a) made a confession at the investigation agency and the lower court’s judgment that the part of the tax invoice in the attached Table I, the value of which is relatively small amount (No. 3 through 8, 13, 15, 16, 21, 23, 29, 31, 32, 35, 60, 61, 64, 71, 82, 88, 100, 116, 117, 118, 124, 131 through 134, and No. 62 of the attached Table No. 33, 13, 15, 16, 21, 23, 29, 32, 35, 61, 64, 74, 82, 88, 100, 11

B. The lower court’s sentencing (one year and six months of imprisonment) is too heavy in light of the circumstances leading to the wrongful sentencing of this case and the Defendant’s attitude.

2. Determination:

A. The following circumstances revealed through the evidence duly adopted and examined at the lower court’s determination on the assertion of factual mistake: ① the Defendant had been sufficiently given an opportunity to submit explanatory materials related to the tax invoice suspected of processing transaction after undergoing a tax investigation since 2018; ② the North Korean tax office prepared the daily list of crimes in the instant case only to the extent that the Defendant confessions without confirming the data on normal transaction based on the data submitted by the Defendant, the details of passbook transaction with the customer, and the actual investigation into the customer; ② the Defendant did not submit any explanatory materials as to the part disputed in the trial; on the other hand, the prosecutor did not submit any explanatory materials as to the fact that the Defendant is a normal transaction. However, at the investigation stage, the Defendant was charged by specifying the list of crimes in the instant case as a processing transaction based on the details of each accusation at the former tax office at the former tax office at the North Korean tax office, the details of each accusation and the evidence related to the list of crimes in the instant case (in particular, in connection with the third-62 investigation report asserted by the defense counsel, and the details related to the attached list No. 12D.