The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (two years of suspended sentence for crimes No. 1 as indicated in the judgment of the court below, and six months of imprisonment for crimes No. 2 as indicated in the judgment of the court below) which the court below rendered is too unreasonable.

2. It is recognized that the Defendant’s mistake is divided and reflected, and that he does not repeat again while disposing of the vehicle used for committing the crime, and that the crime of Article 1 of the decision of the court below is in the relation of concurrent crimes between the violation of Road Traffic Act (driving of Drinking) for which judgment has become final and the crime of Article 37 of the Criminal Act and the crime of Article 37 of the Criminal Act and the crime of Article 37.

However, the defendant has already been punished five times due to drinking driving, and in particular, even during the suspension period of imprisonment due to drinking driving, repeated driving without a license. The crime of violation of the Punishment of Tax Evaders Act in this case is a crime that disturbs the national tax collection and commercial order, and the amount of criticism is high in that the amount of the tax invoice issued by the defendant reaches 700 million won in total.

In full view of the above circumstances and other conditions of sentencing as shown in the records and arguments, such as the character and conduct, the environment, and the circumstances after the crime, and the circumstances where there is no change in the conditions of sentencing compared to the first instance court, and where the sentencing of the first instance does not deviate from the reasonable scope of discretion, it is reasonable to respect them (see Supreme Court Decision 2015Do3260, Jul. 23, 2015), etc., the lower court’s punishment is too unreasonable.

3. As such, the Defendant’s appeal is without merit, and it is dismissed pursuant to Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition by the lower court (Provided, That all of the lower judgment on September 8, 2016, the Defendant was sentenced to a suspended sentence of two months for a period of imprisonment with prison labor for a violation of the Road Traffic Act (driving) at the Daegu District Court Kimcheon support on September 8, 2016, and on September 20, 2016.