The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (two years of suspended execution in August, and one hundred and twenty hours of community service) of the lower court is deemed to be too unhued and unreasonable.

2. Determination of the Defendant’s crime of this case is acknowledged that each of the instant offenses distorted materials that form the basis for the calculation of value-added tax, thereby disturbing national tax order, and that the crime’s nature is not weak, and that the total amount of sales tax invoices issued by the Defendant, which was entered in a false statement or issued by falsity, is large to KRW 1.4 billion.

However, in full view of all the sentencing conditions in the records and arguments of this case, including the defendant's time to commit each of the crimes of this case and reflects mistake, the fact that there is no criminal records subject to punishment for the same kind of crime, the fact that it is not seen as a so-called expert material, and the defendant's age, character and conduct, environment, motive, means and consequence of each of the crimes of this case, the circumstances after the crime, etc., the sentence imposed by the court below is reasonable, and it is not recognized that the sentence imposed by the defendant is too unreasonable, so the prosecutor's assertion of unfair

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