조세범처벌법위반
The prosecutor's appeal is dismissed.
1. The lower court’s sentence (two years of suspended sentence for six months of imprisonment) is deemed to be too unhued and unfair.
2. Each of the instant crimes is an unfavorable circumstance, where the Defendant issued a false tax invoice with the total amount of KRW 1.3 billion for more than two years and a false tax invoice, and the quality of the crime in light of the period and amount thereof, etc. is not less than that of the crime.
On the other hand, the fact that the defendant recognizes and reflects his mistake, that the defendant does not seem to have committed each of the crimes of this case in terms of material name, and that the defendant has no record of punishment in excess of the same criminal record and fine.
In addition, comprehensively taking account of the Defendant’s age, sexual conduct, environment, family relationship, and motive for committing the crime, various sentencing conditions as shown in the instant records and arguments, the lower court’s punishment is too uneasible and unreasonable. Therefore, the Prosecutor’s assertion is without merit.
3. The appeal by the prosecutor of the conclusion is without merit and is dismissed in accordance with Article 364(4) of the Criminal Procedure Act.