The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for up to six months.

1. The gist of the grounds for appeal is that the Defendant filed each appeal on the grounds that the lower court’s punishment is too unhued and unreasonable, on the grounds that the Defendant is too unreasonable.

2. The appeal filed by the Defendant and the Prosecutor is also examined.

On the other hand, it is advantageous to the fact that the defendant recognized all of the crimes of this case and reflects the fact that it is necessary to consider equity with the case of concurrent crimes in relation to which judgment has become final and conclusive, and that there is no record of punishment for the same kind of crime.

However, in light of the fact that the Defendant committed the instant crime, such as establishing a formal company “C” to issue the instant false tax invoices, and that the total amount of the tax invoices issued falsely exceeds KRW 987,80,000,00, and that the instant crime is a serious crime causing serious harm to the appropriateness and fairness of the national tax administration intending to secure proper and smooth finances, and that the Defendant received KRW 20 million in return for the issuance of the instant false tax invoices, and that the Defendant committed the instant crime during the period of repeated crime, such crime is not likely to be committed.

In addition, in full view of various factors of sentencing indicated in the record, such as the Defendant’s age, character and conduct, environment, motive and background of the offense, means and consequence of the offense, etc., it seems that the sentence of the lower court is too uneasible and unfair.

Therefore, the prosecutor's argument is justified, and the defendant's argument is without merit.

3. As such, the prosecutor's appeal of this case is with merit, and the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and the judgment below is ruled

(The appeal by the defendant is groundless, but the decision of the court below is reversed by accepting the appeal by the public prosecutor, and the appeal by the defendant is not dismissed separately from the disposition).