All of the appeals by prosecutors are dismissed.

1. The summary of the grounds for appeal is that each of the punishments of the court below (Defendant A: 6 months of imprisonment, 2 years of suspended execution, 120 hours of community service work, Defendant B: imprisonment for 8 months of suspended execution, 2 years of suspended execution, 120 hours of community service work) against the Defendants is too unfasible and unfair.

2. The crime of this case is an offense that undermines the proper performance and fairness of tax administration and causes confusion in tax order. The Defendants conspired to issue tax invoices in collusion and issued them falsely, and the sales on the list of the total tax invoices submitted by false entries amounting to approximately KRW 1.7 billion, etc. are disadvantageous circumstances.

However, it is advantageous to the fact that the Defendants recognized the mistake of the crime of this case and are in violation of depth, the Defendants did not have any record of punishment for the same kind of crime, and the Defendants appears to not have much profits from the crime of this case.

In addition, comprehensively taking account of the Defendants’ age, sex, environment, motive, means, and consequence of the commission of the crime, and the circumstances before and after the commission of the crime, each of the lower judgment’s punishment against the Defendants cannot be deemed unfair as it is too unfasible.

3. In conclusion, the prosecutor's appeal against the Defendants is without merit, and all of them are dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.