2. It is recognized that the crime of issuance of false tax invoices for determination has caused serious harm to the national tax administration aiming at securing proper and smooth finances by distorted materials that form the basis for the calculation of value-added tax, and that the total amount appropriated for processing among the false tax invoices submitted by the defendant is about KRW 600 million.

However, considering the following circumstances: (a) the Defendant recognized his mistake and reflects; (b) the Defendant paid all the delinquent taxes related to the instant crime; (c) the Defendant committed the instant crime using the small president’s system in the process of handling operating expenses, etc. by means of the small president system; (d) the current system was abolished and lawful accounting was conducted; and (e) there was no record of punishment other than the punishment imposed for a fine of KRW 200,000 as a result of a violation of the Road Act around 1995; and (e) there was no special circumstance or circumstance that may be newly considered in sentencing after the sentence of the lower judgment was rendered; and (e) there is no change in the age, character and behavior, environment, motive and background of the instant crime, means and method of the instant crime; and (e) there is no other special circumstance or circumstance that may be newly considered in sentencing after the sentence of the lower judgment

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