The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable because the sentence imposed by the court below on the defendant (two months of imprisonment, two years of suspended execution, and one hundred and twenty hours of social service) is too unhued.

2. The Defendant committed the instant crime despite the past record of punishment for the violation of the Punishment of Tax Evaders Act; and that the Defendant’s total amount of the total tax invoices by each purchaser and seller submitted by the Defendant by false entry exceeds KRW 1.3 billion is disadvantageous to the Defendant.

However, in full view of the following circumstances: (a) the Defendant led to the instant crime; (b) there was no history of punishment exceeding the fine; (c) the Defendant was the most supported by his children; and (d) other circumstances, such as the Defendant’s character, character, age, family relationship, motive, circumstance, means and consequence of the instant crime; and (d) the sentencing conditions indicated in the record, such as the circumstances after the commission of the crime, it is not recognized that the lower court’

3. Therefore, 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.