The defendant's appeal is dismissed.

1. Determination of the unfair argument of sentencing in this case is very poor that the criminal defendant, who is a tax official, received a bribe of KRW 43 million in relation to his status, and the defendant was concurrently engaged in the judicial affairs examining the integrity of duties of tax office and tax official at the time of the receipt of the bribe in this case. In full view of the factors of sentencing as shown in the records and arguments of this case such as the fact that the defendant among various sentencing factors, among the multiple factors of sentencing, has led to confessions and reflects all crimes in this court, and has no record of such crimes, return of KRW 30 million in relation to the bribe, etc., it cannot be said that the punishment of the court below against the defendant is too excessive and goes beyond the reasonable scope of discretion.

Defendant’s assertion that the sentence of the court below is unreasonable is rejected.

2. Conclusion, the Defendant’s appeal is dismissed for lack of grounds.