All appeals by prosecutors are dismissed.

A. The sentence of the lower court (a fine of one million won) that was imposed on Defendant-Finitely unfair is too unreasonable.

B. The Defendant, who was the prosecutor- fact-finding, testified to the effect that he received the consent from D even though he did not have received the consent from D to the issuance of the tax invoice.

2. Determination:

A. The lower court determined the prosecutor’s assertion of mistake of facts: (a) false statement in perjury is not a statement inconsistent with objective facts, but a statement contrary to witness memory; (b) E was ordered by an investigative agency; (c) around May 18, 201, by supplying the instant iron plates equivalent to KRW 10,833,130, and thereafter, decided to pay the said iron plates from H to G of the Defendant’s business; (d) the lower court stated to the effect that the person being supplied with the said iron plates was requested to change from H to G; (b) around May 2, 2011, the lower court, which was consistently in charge of issuing the tax invoice from D, supplied the iron plates to the Defendant and the Defendant, who was provided with the said iron plates at the time of the production of the said iron plates, changed the amount from 10,000 to 20,0000 to 10,0000,0000 from 20,000 to 20,000.