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The prosecutor's appeal is dismissed.
Reasons
1. The summary of the grounds for appeal (the sentence of imprisonment for one year, two years of suspended sentence, 80 hours in community service, and 350 million won in fine) imposed by the court below is too unfluent and unreasonable.
2. The crime of this case is determined by the following: (a) the Defendant issued or received a tax invoice amounting to KRW 3.4 billion in total, without being supplied or received goods or services for profit; (b) the Defendant caused interference with the State’s legitimate exercise of the right to collect taxes; and (c) the total amount of the supplied value is considerable.
On the other hand, the Defendant has committed the instant crime with a view to pretending that there was real transactions in the process of issuing bills or receiving bills at maturity, etc. for financing funds of a company that operated or traded without the purpose of tax evasion, and the Defendant only was punished by a fine for the same kind of crime, and the Defendant has no record of being punished for the same type of crime, etc. are favorable to the Defendant.
In full view of the above circumstances, Defendant’s age, sex, environment, and circumstances after the crime, all of the sentencing conditions and sentencing guidelines specified in the instant pleadings, the lower court’s sentencing is too uneasible and unreasonable.
Therefore, prosecutor's assertion is without merit.
3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal is without merit. It is so decided as per Disposition.