The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment of KRW 20 million (a fine of KRW 20 million) is too unreasonable.

2. The facts that the Defendant recognized his mistake and reflects the fact that there was no previous convictions in the same kind, etc. However, while the Defendant’s total sum of value-added taxes illegally deducted through the instant crime reaches KRW 45,100,00, the total amount of value-added taxes illegally deducted by the Defendant reaches KRW 51,128,000, and the amount of value-added taxes that could not be paid up to the time of the trial, are considered to have not been paid up to the time of the trial. In full view of the circumstances leading up to the instant crime, circumstances after the instant crime, Defendant’s age, character and conduct, and environment, it is not recognized that the lower court’s punishment is too unreasonable, and therefore, the Defendant’s above assertion is without merit

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.