All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal (unfair sentencing)

A. The sentence of the lower court (four months of imprisonment) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. The lower court determined that: (a) considering the fact that the Defendant issued a false tax invoice and submitted a false list of total tax invoices, the total supply value of the tax invoice issued in falsity exceeds KRW 2 billion; and (b) the Defendant committed the instant crime during the period of repeated crime; (c) although the Defendant was aware of the instant crime; (d) the Defendant did not seem to have issued a false tax invoice with respect to tax evasion or other economic benefits; (e) the Defendant did not seem to have been punished for the same crime; and (e) the Defendant did not have any record of punishment for the same crime; and (e) the Defendant’s age, character and conduct, environment, motive for the commission of the crime, and circumstances after the commission of the crime.

In full view of the factors that serve as the conditions for sentencing as revealed in the sentencing review process of the lower court, the lower court’s determination of sentencing has exceeded the reasonable bounds of its discretion.

Furthermore, there are no circumstances suggesting that the lower court’s grounds for unreasonable sentencing asserted by the Defendant and the Prosecutor in this court are already considered in determining the Defendant’s punishment and, in addition, there are no circumstances suggesting that the lower court’s decision on the sentencing is unreasonable even when comprehensively considering the materials presented during the sentencing hearing

Therefore, the Defendant and the prosecutor’s argument of unreasonable sentencing cannot be accepted.

3. In conclusion, the appeal filed by the defendant and the prosecutor is groundless and all of them are dismissed in accordance with Article 364 (4) of the Criminal Procedure Act.

However, the 1-B of the facts stated in the written application for Amendments to Bill of Indictment.

The supply value in the subsection of this paragraph to F Co., Ltd. is not the supply of goods or services.