The prosecutor's appeal is dismissed.

1. Summary of prosecutor's appeal grounds;

A. Even though a person does not have an obligation to prepare, issue, and receive tax invoices under the Value-Added Tax Act, if he/she acted in collusion with a person who is obligated to do so, the joint principal offender is liable for the crime. The Defendant committed a crime of failure to issue and not receiving tax invoices in collusion with F as a representative director of C, a corporation that is obligated to prepare, issue, and receive tax invoices, and thus, the Defendant constitutes a joint principal offender for the crime of violating the Punishment of Tax Evaders Act.

Nevertheless, the lower court erred by misunderstanding the facts and adversely affecting the conclusion of the judgment by rendering a not-guilty verdict on the issuance of tax invoices and the non-receiving of the charges in this case.

B. In light of the fact that the amount of tax evasion due to the instant crime was significant, the sentence of the lower court, which sentenced the Defendant to a suspended sentence of one year for four months, is too uneasible and unfair.

2. Determination

A. The lower court rendered a judgment as to the assertion of mistake of facts, on the grounds that the representative director of C, who is not the Defendant, is F, and thus, the Defendant does not constitute an obligor to prepare, issue and receive the tax invoice pursuant to the Value-Added Tax Act, and the evidence submitted by the prosecutor alone is insufficient to recognize that the Defendant conspireds with F, and that there is no other evidence to acknowledge this, acquitted each of the facts that the Defendant failed to issue the tax invoice and received

According to the evidence duly adopted and examined by the court below, the nominal owner of C’s business is F, the husband of the defendant, and F, instead of F, the defendant’s leading operation of the company and financial management for the taxable period (two years in 2012), which is entered in the facts charged, on one occasion a week from the second half of 2012.