The defendant's appeal is dismissed.

In light of the various sentencing conditions in this case, the sentence imposed by the court below (two years and six months of imprisonment, and a fine of 4.2 billion won) is too unreasonable.

Judgment

Examining the various sentencing conditions of the instant case, the circumstances favorable to the Defendant include: (a) the Defendant appears to recognize and reflect the instant crime; and (b) the Defendant, who was sentenced to a fine once, has no record of criminal punishment.

On the other hand, the crime of this case was committed by the Defendant without supplying goods for profit, and issued a false statement of tax amounting to approximately KRW 41 billion in total. In light of the motive, period, frequency, and amount of the crime, the nature of the crime is very poor in light of the motive, period, frequency, and amount of the crime, the Defendant acquired a large amount of criminal proceeds of approximately KRW 345 million due to the aforementioned act, and the Defendant has been living a life for escape for several years, and the crime of this case as seen above is detrimental to the Defendant.

As above, comprehensively taking into account all the conditions of sentencing as shown in the records and theories of this case, including whether the sentencing factors favorable or unfavorable to the defendant are different, Defendant’s age, sex and environment, family relationship, motive and background of the crime, and circumstances before and after the crime, etc. In addition, considering the aforementioned factors of sentencing, the lower court appears to have sentenced the Defendant to two years and six months of imprisonment, and a fine of 4.2 billion won, and a fine of 4.2 billion won, in view of the fact that the lower court’s punishment imposed on the Defendant is within the appropriate scope of punishment in accordance with the Defendant’s criminal liability, and it is too unreasonable to accept that the sentence imposed on the Defendant is within the reasonable scope of punishment according to the Defendant’s criminal liability.