The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable in sentencing (the sentence of the court below: 6 months of imprisonment, 2 years of suspended sentence, 160 hours of community service, and the defendant, at the first trial date of the court of first instance, withdrawn the argument of misunderstanding the legal principles)

2. The lower court, under the circumstances that the amount of the sales submitted by the Defendant with false entries is not a significant amount of the sales, determined a sentence by taking into account the circumstances favorable to the Defendant that there was no record of punishment exceeding the fine, and taking into account various factors of sentencing as indicated in the records and arguments of the instant case, such as the Defendant’s criminal history, age, sex, environment, motive and means of the crime, and circumstances after the crime.

The grounds for the court below's improper sentencing (the confession and reflect of the crime of this case, the defendant's economic situation and health condition, etc.) alleged by the defendant are shown to have been sufficiently considered in determining the punishment against the defendant, and the above sentencing conditions change in the court below's above sentencing conditions.

There is no circumstance to see the above sentencing conditions, and considering the above sentencing conditions, the sentence of the court below is determined to be reasonable within the reasonable scope of discretion.

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 on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.