All appeals filed by the prosecutor against the Defendants are dismissed.

1. The summary of the grounds for appeal is unreasonable since the sentence imposed by the lower court on the Defendants (one year of imprisonment, three years of suspended execution, two years of imprisonment, three years of suspended execution, three years of suspended execution, and 200 hours of community service work) is too unfasible.

2. In full view of the circumstances that are favorable to the Defendants, including the fact that the Defendants were falsely entered in the sales and the list of total tax invoices by customer, Defendant B’s prior to the same suspension of execution, but the Defendants’ fault was seriously opposed to the Defendants, and Defendant A’s favorable circumstances, such as the Defendants’ age, character and conduct, environment, motive and means of the instant crime, as well as all other circumstances that form the conditions of the instant sentencing as indicated in the records, such as the circumstances after the commission of the crime, etc., the lower court’s sentence imposed on the Defendants cannot be deemed to be too unjustifiable, and thus, the Prosecutor’s assertion of unfair

3. In conclusion, the Prosecutor’s appeal against the Defendants is dismissed as it is without merit. It is so decided as per Disposition.