The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable in light of the fact that the amount of value-added tax illegally received by the Defendant through the instant crime is a large amount exceeding KRW 200 million, and that the nature of the crime is not less than that of the crime in light of the method of the relevant crime, the punishment imposed by the lower court (one hundred months of imprisonment and two years of suspended execution, and ten million won of fine) is too unfeasible.

2. The court below decided the above punishment against the defendant on the grounds as stated in its reasoning. The above circumstances alleged by the prosecutor as the grounds for sentencing unfavorable to the court below are deemed to have been sufficiently taken into account when determining the punishment in the court below, and the defendant seems to have committed each of the crimes in this case with no criminal record at all times, and there is an attitude of profoundly reflecting the defendant's age, character and behavior, environment, motive, means and consequence of the crime, and the circumstances after the crime, etc., as stated in the records of this case, including the fact that the defendant paid fine and value-added tax according to the notification disposition, etc., and the defendant did not recognize that the judgment of the court below exceeded the reasonable scope of discretion because the judgment of the court below is too uncompared.

3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit. It is so decided as per Disposition.