The defendant's appeal is dismissed.

1. The reasons for the appeal are too unreasonable that the sentence imposed by the court below against the defendant (the imprisonment of two years, the imprisonment of three years, the fine of three million won, the imprisonment of two years, and the fine of one thousand won) is too unreasonable.

2. It is true that the defendant has a good condition favorable to the defendant, such as: (a) there is no criminal record of criminal punishment exceeding the same criminal record or suspended execution; (b) the defendant recognized the crime of this case; (c) the defendant reflects his mistake; and (d) the defendant prepared a plan for installment after conducting concrete consultation with the tax authorities on the method of paying the evaded tax amount; (b) the defendant faithfully pays the tax in installments; (c) the defendant seems to be in fact responsible for the payment of a fine not exceeding KRW 200,000,00 of a stock company A, which was a co-defendant of the original judgment; (d) the defendant should pay the remainder after deducting the minimum cost of living, such as the parent's hospital treatment expenses, which is inevitable from the payment revenue in the trial; and (e) the above company responsible for the management of the defendant would have suffered considerable difficulties if the defendant

However, the crime of this case is that the defendant, while operating the above company, did not report the sales, etc. at all or by underreporting the amount of sales, etc., and evaded taxes by means of not being issued a tax invoice from the customer, and thus, the tax order of the State is significantly disturbed and damaged, thereby impairing the tax justice.

In addition, the crime of this case was committed continuously for a considerable period of time, and the amount of tax evaded thereby exceeds the total of 1.6 billion won.

In addition, with respect to each of the crimes of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) by the defendant, the application of Article 38 (1) 2 of the Criminal Code of the Punishment of Tax Evaders is excluded by Article 20 of the Punishment of Tax Evaders Act.