The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of two years and a fine of one billion won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. The sentence of the lower court (two years of imprisonment and a fine of one billion won) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. The crime of this case is determined by the Defendant’s issuance of a false tax invoice and submitted a list of the total tax invoices by a false purchaser to the government. Such crime not only causes interference to the State’s legitimate exercise of the right to collect taxes, but also causes serious damage to the tax justice and disturbing sound commercial transaction order.

In addition, since the total amount of supply on the aggregate table of the false purchase account statement submitted by the defendant exceeds KRW 9.1 billion, it is inevitable to punish corresponding amount of punishment because it is not good for such crime.

However, the Defendant recognized all of the crimes of this case for the first time and against his mistake.

The Defendant did not receive a refund of value-added tax with the instant false tax invoice, and it seems that economic benefits derived from the instant crime are not significant.

In addition, it is not confirmed that the defendant conspireds with the purchaser who issued the false tax invoice in this case, and there was a purpose of tax evasion from the beginning.

It is also difficult to see it.

Prior to the instant case, the Defendant had no record of punishment for the same crime.

In full view of these circumstances, the sentence of the lower court, which sentenced the Defendant, seems to be unfair because it is too unreasonable in light of the following: (a) the execution of detention in prison with respect to a fine imposed concurrently in light of the Defendant’s financial ability and property; and (b) the sentencing cases for the same kind of crime, which are the conditions for the sentencing specified in the instant case, such as the Defendant’s age, sex, environment, and circumstances after the crime of family relations

3. In conclusion, the prosecutor's appeal is without merit and the defendant's appeal is dismissed.