The prosecutor's appeal is dismissed.

1. The gist of the grounds for appeal is that each of the types of punishment (defendant A: one year and six months of imprisonment; three years of probation of one year and six months; 120 hours of community service; two years of probation of eight months of imprisonment; and 40 hours of community service) declared by the court below is too unfasible and unfair.

2. The crime of violation of the Punishment of Tax Evaders Act not only causes serious harm to the national legitimate tax administration, but also disturbs the order of sound commercial transactions by encouraging so-called “dataless transactions.” The total amount of supply of tax invoices issued or issued in falsity exceeds KRW 1150 million. The crime of violation of the Electronic Financial Transactions Act was committed by Defendant A with access media, such as deposits and security cards, which are essential means or information in electronic financial transactions, transferred to another person in return for the use of such access media as the so-called “Sphishing”, and the actual illegal gambling site was actually used. Defendant B arranged the transfer of such access media to Defendant A, and thus the liability for the crime is not easy, and Defendant A has been punished for fines for up to ten million won, suspension of execution, suspension of execution, and punishment for violation of the Punishment of Tax Evaders Act, and Defendant B was punished for several times.

However, the Defendants made confession of all crimes and divided their mistakes; Defendant B did not have any record of punishment for the same crime; Defendant A appears to have paid part of the value-added tax in arrears; Defendant A must determine punishment in consideration of equity and cases of concurrent judgment with the obstruction of exercising the right as stated in the final judgment with respect to Defendant A; the number of transferred approach media; and other Defendants’ age, sex behavior, environment; and motive, means, and consequence of each of the instant crimes.