The prosecutor's appeal is dismissed.

1. The sentencing of the lower court (two months of imprisonment, two years of suspended execution, two years of community service order) is deemed to be too uneasy and unfair.

2. In light of the amount of tax evaded by the Defendant due to the instant crime, total sum of tax invoices not issued and received, etc., the fact that the amount of tax evaded has not yet been paid, etc. is unfavorable to the Defendant; however, the Defendant is recognized as all the instant crime, and most of the profits from the instant crime are deemed to have been committed by F; the Defendant appears to have not directly enjoyed profits from the instant crime; the Defendant is in an economically difficult situation; the Defendant is faced with a family member; the Defendant has no record of being subject to the suspension of execution or heavier punishment; the Defendant has previously been punished for the same crime or has no record of being sentenced to the suspension of execution or heavier punishment; and other various circumstances, such as the motive and background leading up to the instant crime; the circumstances after the instant crime; the Defendant’s age, character and conduct, and environment; etc., the sentencing of the lower court cannot be deemed to be unfair because it is too uneasible.

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