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

1. Summary of grounds for appeal by the public prosecutor;

A. In relation to the fact-finding of the evasion of value-added tax by mistake, the Defendants purchased false tax invoices from F and obtained unjustly deduction of value-added tax by using them. The Defendants were aware of the fact that J and I attempted to evade the duty to pay value-added tax on the false tax invoice.

Nevertheless, there was a criminal intent to evade tax against the Defendants.

The judgment of the court below which acquitted this part of the facts charged on the ground that it cannot be readily concluded is erroneous by misapprehending the facts and affecting the conclusion of judgment.

B. In relation to the issuance of the false tax invoice for sentencing, the sentence of the court below (the sentence of 2 years of suspended execution of 10 months for each of the defendants and 120 hours of community service for the defendants) is too uneased and unfair.

2. Judgment on the grounds for appeal

A. As to the mistake of fact, the lower court found the Defendant not guilty of this part of the facts charged for the following reasons acknowledged by the following legal principles and the evidence duly adopted and examined by the lower court.

In order to recognize the Defendants’ intent of the crime of escape cell under Article 9 of the Punishment of Tax Evaders Act, in addition to the perception that the Defendants are entitled to a refund of the purchase tax amount on the false tax invoice, it would be the reduction of the State’s tax revenue to obtain the deduction of the purchase tax amount on the false tax invoice by either filing a return on the tax standard of value added tax and the payment amount, excluding the purchase tax amount on the false tax invoice, or evading the Defendants’ tax payment obligation on the false tax invoice by filing a return on the total sales amount on the false tax invoice, or by evading the payment obligation on the false tax invoice by receiving the refund of the sales tax amount.