All appeals by prosecutors are dismissed.

A. The punishment of the court below (the imprisonment of two years, the fine of 900,000,000 won, the additional collection of 170,000 won) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. The crime of this case, although the defendant did not have supplied or received goods, was issued or received a false tax invoice as if the defendant had supplied or received goods worth 8.5 billion won in total with the supply value, and the defendant appealed only on the grounds of sentencing unfair, while recognizing all the facts charged in this case and appealed on the grounds of sentencing. However, in light of the evidence adopted and investigated by the court below, X-ledly committed a crime with regard to the issuance of false tax invoice, and the defendant did not know about the part of the false tax invoice. Furthermore, in light of the evidence adopted and investigated by the court below, the defendant cannot be exempted from the liability for the crime even if he did not know about some of the false tax invoices.

It is very poor that the crime is committed by deceiving victims under the pretext of solicitation of tax officials by submitting a list of total tax invoices of the revenue sources to the government, and by deceiving them total of KRW 170,000,000,000,000,000,000,000,000,000,000 won, brought about serious harm to the national tax collection activity due to the crime related to the tax invoice, not only damaged the order of sound commercial transactions, thereby damaging the social trust on the fairness and integrity of the tax collection procedure due to the crime of violation of the law by attorneys-at-law, and there is no substantial recovery of damage to the fraudulent victims.