The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor for six months, two years of suspended execution, and community service order) of the lower court is deemed to be too uneasible and unfair.

2. Although the Defendant did not receive goods or services from Co., Ltd., the crime of this case was committed, the Defendant issued a false tax invoice equivalent to KRW 572 million in total of supply value. The crime of this case is committed against the Defendant, which submitted a list of false sales and individual suppliers’ tax invoices equivalent to KRW 6661 million in total of supply value, and the crime is not less than the nature of the crime. The crime related to false tax invoices is a crime that disturbs tax order and damages tax justice by making it difficult for the State to impose and collect taxes, which is disadvantageous to the Defendant.

On the other hand, the fact that the defendant acknowledges the crime of this case and reflects the mistake, that there is no past history of criminal punishment or criminal punishment heavier than fine for the same crime, and that part of the evaded value-added tax is paid in favor of the defendant.

In full view of the aforementioned circumstances and other factors of sentencing, including the background of the instant crime, the Defendant’s age, character and conduct, and environment, etc., as seen above, the lower court’s punishment is too uneasible and unreasonable. Therefore, the Prosecutor’s assertion is without merit.

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