The prosecutor's appeal is dismissed.

1. The lower court’s sentence (10,000,000 won) against the Defendant on the summary of the grounds of appeal by the prosecutor is too unfasible and unreasonable.

2. The crime of this case, based on the judgment, is found to have been committed by the Defendant without being supplied with goods or services while operating the stock company B, and the fact that it constitutes an act detrimental to the sound tax order and thus, the Defendant’s liability for such an act is not mitigated, and thus, the circumstances unfavorable to the Defendant are recognized.

However, it is reasonable to respect the sentencing of the Defendant where there is no change in the conditions of sentencing compared to the first instance court, and the first instance court’s sentencing does not deviate from the reasonable scope of discretion (see Supreme Court Decision 2015Do3260, Jul. 23, 2015). The circumstance unfavorable to the recognized Defendant is that the lower court’s sentence does not fall under any special change in circumstances that could change in circumstances that make it possible to change the sentence of the Defendant, and that the Defendant paid all value added taxes related to the instant crime, that the Defendant is not healthy due to high blood pressure and cannot be economically sufficient, and that our criminal litigation law, which takes the trial-oriented principle and direct attention, has the unique area of deliberation, and that there is no change in the conditions of sentencing compared to the first instance court’s judgment and that the sentencing of the first instance court does not change in its discretion (see Supreme Court Decision 2015Do3260, Jul. 23, 2015).

3. In conclusion, the prosecutor’s appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, and it is so decided as per Disposition.