The prosecutor's appeal is dismissed.

1. The lower court’s sentence (ten months of imprisonment, two years of suspended execution, and 120 hours of community service order) against the Defendant based on the summary of the grounds for appeal is deemed unreasonable.

2. In light of the fact that the defendant falsely issued or falsely entered the tax invoice and the tax invoice submitted by the defendant, there is a need to punish the defendant strictly.

However, in full view of the following circumstances: (a) the Defendant committed the instant crime from the investigative agency to the trial of the party; (b) while there was the history of the Defendant’s same crime; (c) the Defendant was 17 years prior to the issuance or issuance of the instant tax account statement; and (d) the motive and circumstance leading up to the Defendant’s age, occupation, sex, sex, environment, family relationship, means and method of crime; and (e) other various circumstances that form factors for sentencing as shown in the instant records and pleadings, such as the Defendant’s age, occupation, sex, environment, means and method of crime, etc., the lower court’s sentence ordering a suspension of execution of imprisonment and a considerable period of time

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.