2. The crime of this case is determined by the prosecutor's assertion that it is reasonable to hold the Defendant liable for heavy liability corresponding to the liability for the crime since the Defendant, who operates the gas station, purchases a false tax invoice from the material name, enters it in the government by falsely stating the total amount of supply value, etc., at least 5.4 billion won, along with the data. This is a serious crime that interferes with the legitimate exercise of the State's right to tax collection and seriously damages the tax justice.

(4) However, in light of the type and scale of the crime of this case, it is difficult to view that the sentencing of the court below is unfair because the sentencing guidelines of this case were applied to the case before July 1, 2013, and the sentencing guidelines are not applied. However, the prosecutor’s assertion on the application of the sentencing guidelines is difficult to accept. However, since the defendant has no same criminal records, the defendant is not indicted and punished due to the act of tax evasion, and the case cannot be deemed identical to the case of the crime of tax evasion. The amount of tax illegally deducted by the defendant is anticipated to be corrected through the subsequent tax administration procedure. In light of the type and scale of the criminal act of this case, the sentencing of this case is deemed to be too unab

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.