The defendant's appeal is dismissed.

The summary of the grounds for appeal by the defendant is that the punishment of one-year imprisonment sentenced by the court below is too unreasonable in light of the circumstances such as the fact that the defendant is against the defendant.

In light of the circumstances alleged by the Defendant, even when considering the circumstances, the sum of the evaded tax amount in this case exceeds 1 billion won, the Defendant did not have paid the evaded tax amount up to the depth of the party, the Defendant’s punishment was imposed up to nine times, but the punishment was imposed up to nine times, and other circumstances, such as the Defendant’s age, sex, conduct, intelligence and environment, motive, means and consequence of the crime, etc., the punishment imposed by the lower court is appropriate, and it does not seem to be unfair because it was excessively unreasonable.

Therefore, the defendant's appeal is without merit, and it is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.