2. Determination of whether the supply value of the tax invoice issued by the defendant falsely exceeds KRW 1,872,00,00,000 for each of the crimes of this case. Such false issuance of the tax invoice is highly likely to cause harm and harm to the appropriateness and fairness of the national tax administration. However, although there are unfavorable circumstances, the defendant recognizes each of the crimes of this case and is in depth against the defendant, there is no record of punishment for the same crime, the defendant has to consider equity between the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation of Trust) and the crimes of this case at the same time, and taking into account other factors of sentencing as shown in the records, such as the motive and background leading up to each of the crimes of this case, the defendant's age after the crime, character and conduct, etc., the prosecutor's assertion is not justified.

3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit. It is so decided as per Disposition.