2. Determination of each of the instant crimes is an unfavorable circumstance to the Defendant, such as: (a) obstructing a State’s legitimate exercise of the right to tax collection; (b) impairing the tax justice; and (c) disturbing sound commercial order; and (d) undermining the liability for such crime, the total amount of evaded taxes exceeds KRW 700,000,000,000; and (b)

On the other hand, the fact that the defendant recognized all of the crimes of this case and against his mistake is against the defendant, and that the defendant has paid all the evaded taxes including the fact that there is no past record of criminal punishment until now, and the penalty tax, etc. is favorable to the defendant.

In full view of the aforementioned circumstances and the Defendant’s age, character and conduct, environment, motive, means and consequence of the commission of the crime, and various circumstances that form the conditions for the sentencing as shown in the instant records and arguments, such as the circumstances after the commission of the crime, it cannot be deemed that the sentence imposed by the lower court is too unreasonable.

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