조세범처벌법위반
The prosecutor's appeal is dismissed.
1. The punishment of the first instance (eight months of imprisonment and two years of suspended execution) is too uneased considering the fact that the tax evasion amount is a large amount, etc. in the summary of the grounds for appeal;
2. In full view of the following circumstances: (a) considering the judgment of the court of first instance and the final judgment of both the facts constituting a crime in the first instance, the gains that the Defendant actually acquired appears to be minor; (b) the crimes for which the judgment of both the instant crime and the judgment of the court of first instance has become final and conclusive are concurrent crimes under the latter part of Article 37 of the Criminal Act; (c) under Article 39(1) of the Criminal Act, the Defendant has no criminal record for the same kind of offense; and (d) other various circumstances, which form the conditions for sentencing as indicated in records and pleadings, the first instance sentence cannot
3. Therefore, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal is without merit. It is so decided as per Disposition.