2. The Korean Criminal Procedure Act, which takes the trial-oriented principle and the principle of directness, has a unique area for sentencing determination, and there is no change in the conditions of sentencing compared to the first instance court, and the first instance court’s sentencing does not deviate from the reasonable scope of discretion, it is reasonable to respect it.

(See Supreme Court en banc Decision 2015Do3260 Decided July 23, 2015). In the instant case, there is no particular change in the sentencing conditions compared to the lower court. In full view of the following: (a) details and circumstances of the unpaid amount of the special collection of local income tax; (b) the amount of the amount of delinquent local income tax; and (c) the criminal records of Defendant A and the financial status of Defendant B; and (d) all the sentencing conditions in the instant pleadings and records, such as the financial condition of Defendant B, the lower court’s punishment against the Defendants is too uneasible so that they exceeded the reasonable scope of

3. In conclusion, the prosecutor's appeal against the Defendants is without merit and it is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act.