The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) and the defendant and the defense counsel asserted on the grounds of misconception of facts and misunderstanding of legal principles in the statement of reasons for appeal. However, the defendant and the defense counsel explicitly withdrawn the argument about misunderstanding of the above facts and misunderstanding of legal principles during the grounds for appeal from the fourth trial date of the first trial, and arranged that they dispute only the unfair sentencing on the grounds of appeal. The above facts misunderstanding and misunderstanding of legal principles cannot be a legitimate ground for appeal, and ex officio examination of these facts by the court below, there were errors of

It does not seem that it does not appear.

The punishment sentenced by the court below (the imprisonment of 10 months, the fine of 15 billion won, the detention in the workhouse during the period of 1,000) is too unreasonable.

2. Examining the various sentencing conditions in the instant case, the following are the circumstances favorable to the Defendant: (a) the Defendant appears to have been subject to punishment for the same kind of crime; (b) the Defendant did not have any record of being punished for the same crime; (c) the offense of violation of the Narcotics Control Act (fence) which became final and conclusive on September 21, 2017; and (d) the offense of violation of the latter part of Article 37 of the Criminal Act, which is one of the concurrent crimes under Article 39(1) of the Criminal Act, need to consider equity with the case where the judgment is rendered simultaneously; and (d) the Defendant’s family and branch members want to take the Defendant’s preference against the Defendant.

On the other hand, in light of the fact that the sum of the supply values of the tax invoices issued by the Defendant by false entry and false entry and false statement exceeds 290 billion won in purchase and sale account sheets, the crime of this case is more serious. The crime of this case is issued or received tax account statements by false although the Defendant did not actually supply or receive goods, and the list of tax account sheets by purchase and sale account books by false entry is false.