The prosecutor's appeal is dismissed.

Summary of Grounds for Appeal

The sentence of the lower court (two years of suspended execution for six months of imprisonment, and 80 hours of community service) is too unhued and unreasonable.

Judgment

It is an unfavorable sentencing factor, such as the fact that the value of supply of the aggregate tax invoice prepared by the defendant is considerably large, and that the defendant does not pay all evaded taxes even after receiving money equivalent to the value-added tax from the seller.

However, considering the following as a whole: (a) the Defendant recognized his mistake and reflects the fact that the Defendant did not have any criminal records exceeding the same criminal records or fines; and (b) the Defendant did not have any criminal records exceeding the same criminal records or fines; (c) other factors of sentencing are favorable factors of sentencing; and (d) various factors of sentencing indicated in the pleadings, such as the background of the instant crime, circumstances after the instant crime, the Defendant’s age, character and conduct, and environment; and (e) the scope of the recommended sentence according to the sentencing guidelines of the Sentencing Commission (type 1 (type 1 (type less than KRW 3 billion, such as the receipt of general tax

Therefore, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.