The prosecutor's appeal is dismissed.

1. The lower court’s sentence (two years of suspended sentence for six months of imprisonment) is deemed to be too unhued and unfair.

2. The Defendant is obligated to issue a false invoice and a list of total tax invoices equivalent to KRW 8750,000,000 to the judgment of the lower court.

However, the defendant does not operate the company any longer by closing his business at present, and the amount actually profits is not so much.

In addition, the defendant has no record of criminal punishment or criminal punishment exceeding a fine for the same kind of crime.

In addition, comprehensively taking into account all the sentencing conditions in the instant case, such as the Defendant’s age, sex, environment, motive, means and consequence of the commission of the crime, circumstances after the commission of the crime, etc., the lower court’s punishment is within the reasonable scope of 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.