The defendant's appeal is dismissed.

All applications for compensation order filed by an applicant for compensation shall be dismissed.

1. The sentence of one-year imprisonment sentenced by the original court on the summary of the grounds for appeal is too unreasonable.

2. It is recognized that there are extenuating circumstances, such as: (a) the Defendant took the attitude of recognizing and reflecting the mistake in the trial; (b) the Defendant has transacted with victims for several years, resulting in the instant crime by being subject to the National Tax Service’s collection of tax equivalent to KRW 2.2 billion; (c) the equity between the instant crime and the crime of violating the Punishment of Tax Evaders Act at the same time, which is related to the latter part of Article 37 of the Criminal Act, should be taken into account; and (d) the Defendant has no specific criminal records other than the fine imposed once due to the aforementioned criminal record and the alcohol driving.

However, there is also a circumstance in which the nature of the crime of this case and the possibility of criticism can not be easily seen, such as the fact that the amount of the fraud of this case is about KRW 150 million, but the name has not yet been recovered from damage, and it is not likely that the defendant is making a serious effort to repay damage.

Considering the above circumstances and the overall circumstances such as the defendant's age, character and conduct, environment, motive and circumstance of the crime, and circumstances after the crime, the punishment sentenced by the court below is determined to be within the proper scope of sentencing discretion.

3. As such, the Defendant’s appeal is without merit, and it is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, and the application for compensation by the applicant for compensation is not clear in the scope of the Defendant’s liability for compensation. Thus, the application for compensation is dismissed in accordance with Articles 25(3)3 and 32(1)3 and 32(2) of the Act on Special Cases Concerning