The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (25 million won of fine) is too unreasonable.

2. It is recognized that the Defendant’s mistake is divided, that there is no record of punishment for the same kind of crime, and that there is no reason to consider the circumstances leading to the instant crime.

However, the Defendant has been sentenced to a fine and suspended execution, and the crime of this case requires strict punishment as a crime disturbing sound commercial transaction order and the national tax administration. The omitted sales amount amount to KRW 380 million in total, and thus, the tax evasion amount seems to be reasonable. The court below determined a punishment by lowering the amount of fine as provided in the summary order, the court below did not change any circumstances that may otherwise determine the Defendant’s age, character and behavior, environment, motive, means and consequence of the crime of this case, and the circumstances after the crime, etc., in consideration of all the sentencing conditions indicated in the arguments of this case, such as the Defendant’s age, character and behavior, environment, motive, means and consequence of the crime of this case, etc., it is not recognized that the court below’s punishment is too unreasonable.

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.