The prosecutor's appeal is dismissed.

1. In light of the fact that the amount of false tax invoices (e.g., a large amount of tax invoices) is large, etc., the first instance court’s punishment (a fine of three million won for each of the Defendants) against the Defendants is deemed unreasonable.

2. The facts that Defendant A was issued a false tax invoice of this case for the attraction of investment, and the value of which exceeds KRW 330 million,00,000,000, was disadvantageous to the Defendants; however, there are circumstances to consider the fact that Defendant A was caused to this case in the course of the actual performance planning; and the fact that Defendant A did not cause any harm to the national tax order by voluntarily reporting a revised return; and the fact that Defendant A did not bring about any harm to the national tax order, etc. are favorable to the Defendants. In full view of other various circumstances, including Defendant A’s age, character and behavior, environment, criminal records, motive and circumstance of the instant crime, and circumstances after the crime, etc., the first instance sentence cannot be deemed unreasonable, and thus, the Prosecutor’s assertion is without merit.

3. According to the conclusion, the prosecutor's appeal against the Defendants is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act, since all of the appeals are without merit. It is so decided as per Disposition.