All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court (three years of imprisonment with prison labor and four years of suspended execution) is too unreasonable.

B. The above sentence imposed by the prosecutor by the court below is too uneasible and unfair.

2. The lower court determined that the Defendant’s sentence was suspended for a period of three years to four years, comprehensively taking into account the following factors: (a) the Defendant’s act of deceitation by the Defendant as a result of the total amount of KRW 700,000,000,000,000,000,000,000 won, and the sum of supply values of false tax invoices received by the Defendant, and the crime of evading compulsory execution is also committed over a long period of time; (b) the Defendant’s act of violation of the Punishment of Tax Evaders Act and the crime of evading compulsory execution is deemed to have been completely performed; (c) the Defendant’s act of violation of the Punishment of Tax Evaders Act and the crime of evading compulsory execution; (d) the victims of the defraudation expressed their intent that the Defendant would not want the Defendant’s punishment; and (e) the victims of the defrauded did not have any criminal history exceeding the fine, taking into account the circumstances favorable to the Defendant; and (c) the Defendant’s age, character and character, environment, motive, motive, motive, and circumstances before and etc.

In full view of the factors and guidelines for sentencing expressed in the sentencing review process of the lower court, the lower court’s determination of sentencing is not deemed to have exceeded the reasonable bounds of its discretion.

Furthermore, the grounds for unfair sentencing asserted by the Defendant and the prosecutor in this court are the circumstances that the lower court had already taken into account while determining the Defendant’s punishment, and the lower court’s sentencing decision is too likely to be maintained even in full view of other materials presented during the sentencing hearing of this court.