All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The punishment sentenced by the lower court (six months of imprisonment) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.

2. In light of the number of the tax invoices issued or received by the defendant in falsity without real transactions, the amount of the total tax invoice by buyer submitted falsely, the amount of false entries, the profits earned by the defendant, etc., the crime is not weak;

Furthermore, it is inevitable to punish the Defendant for a considerable period of time in that the Defendant committed each of the crimes of this case during the period of repeated crime under the Labor Standards Act.

However, the circumstances that are favorable to the defendant, such as the fact that the defendant recognizes his mistake and reflects the defendant, that the defendant did not refuse active solicitation from the customer and led to each of the crimes in this case, and there are some circumstances considering the circumstances of the crime, and that the defendant did not have the same criminal record.

In addition to these circumstances, considering the various conditions of sentencing as shown in the records and arguments, including the Defendant’s age, character and conduct, environment, and circumstances after the crime, and the scope of recommended sentences (one year from six months to one year) according to the sentencing guidelines of the Sentencing Committee of the Supreme Court (the scope of recommended punishment) / [the scope of recommendation] the basic area (6 to one year) of the types 1 (6 to one year) such as the receipt of general tax invoices, etc., it cannot be deemed that the sentence imposed by the court below is too heavy or unreasonable.

Therefore, the defendant and prosecutor's argument are without merit.

3. In conclusion, the appeal filed by the Defendant and the prosecutor is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.