The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is that the Defendant paid a brokerage commission to the F and received the recommendation from the F, and did not sell the terms to the F, and the Defendant was aware of such circumstances, and thus there was an intentional violation of the Punishment of Tax Evaders Act.

2. The following circumstances acknowledged based on the evidence duly adopted and examined by the lower court and the lower court: (i) in this case, F purchased 50 million won from the Defendant over three times from the investigative agency to the lower court’s court on July 2012, 2012; (ii) consistently stated that the Defendant was dead while transporting it to Seoul and then remitted KRW 30 million, which is a part of the purchase price to the Defendant; and (iii) the Defendant submitted transaction records remitted KRW 30 million to the Defendant from December 28, 2012 to February 6, 2013.

Even if the Defendant did not supply the F with the customs, but the F was only a broker for the long-term trading, considering the fact that the market price of the long-term trading was 500 million won, it is highly probable that the Defendant did not know the fact that the F was a broker.

Therefore, it is difficult to say that the evidence presented by the prosecutor alone is sufficient to prove the facts charged to the extent that it could exclude a reasonable doubt, and the judgment of the court below that acquitted the Defendant is reasonable.

Therefore, prosecutor's argument is without merit.

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