A All appeals filed against the Defendants by the Prosecutor and the Prosecutor are dismissed.

A. The lower court’s sentence against Defendant A (one hundred months of imprisonment and two years of suspended sentence) is too unreasonable.

B. The lower court’s sentence against the Defendants by the prosecutor (Defendant B: a fine of KRW 50 million) is too uneased and unreasonable.

2. We also examine the arguments of Defendant A and the Prosecutor.

On the other hand, each of the instant crimes causes great impediment to the exercise of the State’s legitimate right to collect taxes against the entire relevant business operators, and the liability for such crime is not less weak. The number of issuance of the tax invoice and false or false statement is not small, and the repetition of crimes over a long period is disadvantageous to the Defendants.

On the other hand, the defendants reflects the wrongness while committing the crime in depth, the economic benefits directly acquired by the crime of this case are relatively less, and the tax amount in arrears is late, and the facts that the defendant A is the first offender are favorable to the defendant.

Considering the aforementioned unfavorable circumstances and the motive and background of the crime, the means and consequence of the crime, the circumstances after the crime, the character and conduct, the environment, and occupation of the Defendant A, etc., the lower court’s punishment is too heavy or unreasonable.

Therefore, the above argument by the defendant A and the prosecutor is without merit.

3. In conclusion, Defendant A’s appeal and the Prosecutor’s appeal against the Defendants are without merit. Thus, all of the appeals are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.