A. The sentence imposed by the court below (No. 1 of the judgment below)

(a)(1), (2), (4);

(b) (1) and (3): Imprisonment with prison labor for 2 months and for 6 months) for the remainder;

B. The above sentence declared by the prosecutor by the court below is too unhued and unreasonable.

2. As to each of the unlawful arguments of sentencing by the Defendant and the prosecutor, the crime of this case is deemed to have caused serious harm to the national legitimate tax administration, as well as the so-called “data transaction,” which disturbs the sound order of commercial transactions, and thus requires strict punishment. It is recognized that the total amount of the supply price of the tax invoice issued by the Defendant by falsity exceeds KRW 1.31 billion, the total amount of the supply price of the tax invoice issued by the Defendant exceeds KRW 1.34 billion, and the total amount of the supply price of the invoice of the tax invoice by the purchaser by false means exceeds KRW 1.79 billion, and the Defendant has been punished more than KRW 1.79 billion, and there was the record of having been punished by a fine over several times, having been punished by suspended execution, and that part of the crime of this case has been committed during the suspended execution period due to the same kind of crime.

However, the defendant has led to the confession of all crimes, and his mistake is divided, and the judgment No. 1

(a)(1), (2), (4);

B. (1) As to the crime (3) in light of the fact that the sentence should be imposed at the same time with the case of the crime of violation of the Punishment of Tax Evaders Act in which the judgment became final and conclusive, and other factors of sentencing as shown in the pleadings of this case, such as the defendant's age, sexual conduct, environment, motive, means and consequence of each of the crimes of this case, the circumstances after the crime, etc., are considered, the sentence imposed by the court below is deemed to be appropriate, and is too heavy or too unreasonable.

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

3. In conclusion, the appeal by the defendant and the prosecutor is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, since all of the appeal by the defendant and the prosecutor are without merit. It is so ordered as per Disposition.