2. The Defendant’s crime of this case is an evasion of KRW 231 million in total of the value added tax on the six-year sales, and the nature of the crime is not weak.

However, the defendant recognized all of the crimes of this case, and there was no criminal history until the defendant transferred.

In addition, part of the evaded tax amount was collected by the public auction on the real estate owned by the defendant, and since the defendant was not subject to the deduction of the value added tax to be purchased in the course of the crime of this case, the actual profit amount is not much.

In addition, there is no change in circumstances concerning sentencing conditions in the trial compared with the original judgment.

In full view of all the circumstances, such as the Defendant’s age, sex, environment, background of the crime, and circumstances after the crime, as mentioned in the instant records and arguments, the lower court’s punishment is only within the scope of reasonable discretion, and is not recognized as unfair because it is too low.

3. In conclusion, 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.