All appeals by prosecutors are dismissed.

A. The sentence of the court below is too unreasonable because the defendant's punishment is too excessive.

B. The Prosecutor’s sentence is too uneased and unreasonable.

2. In full view of all the sentencing conditions shown in the instant judgment records and arguments, and the fact that the Defendant evaded a large amount of tax over a long time, but the Defendant did not have any criminal records of the same kind and imprisonment without prison labor or any heavier punishment, the Defendant’s assertion in all of the judgment and the prosecutor’s allegation is without merit.

3. In conclusion, the appeal filed by the defendant and the prosecutor is dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.