The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is that the sentence imposed by the court below on the defendant (the imprisonment of six months and the suspension of execution of two years and the community service order of one hundred and sixty hours) is too unreasonable.

2. Although there are circumstances that may be considered in light of the circumstances, such as the fact that the Defendant recognized the instant crime and reflects the fact that the lower court already determined the sentence in consideration of the circumstances favorable to the Defendant, the Defendant’s crime of this case is not easy to take account of the fact that the Defendant submitted to the tax office several times a false list of the total invoice by the purchasing place, and that the Defendant’s liability is not easy for the crime, and other various circumstances, such as the Defendant’s age, sex, conduct, environment, motive and circumstance of the crime, means and consequence of the crime, the circumstances after the crime, etc., and the sentencing conditions specified in the proceedings and arguments, are determined within the reasonable and appropriate scope, and it is not determined that the lower court’s sentencing is unfair due to excessive and undue.

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.