The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal of the same type of crime in this case is that it impairs the tax order to be collected fairly, thereby causing criticism that it causes the national finance insolvency. In particular, it is unreasonable that the Defendant, while operating a tax office even if it is not a tax accountant, provided a tax official with some of the tax officials who will accept solicitation to give a bribe to the tax official, and made the taxpayer H to be exempted from taxes equivalent to KRW 200 million. Upon the commencement of the investigation, the Defendant attempted to destroy evidence, such as: (a) the accomplice, cell phone, computer, to have the knife the knife the knife of the knife of the 80 million won, and to instruct the witness to make a false statement; and (b) the lower court’s punishment (two years of suspended sentence for one year, confiscation and additional collection amount to KRW 48 million) is too unreasonable.

2. However, the fact that the Defendant was issued KRW 80 million under the pretext of arranging a tax official is disadvantageous to the Defendant that is highly likely to be subject to criticism.

However, in full view of the following circumstances: (a) the Defendant attempted to conceal the initial crime and the initial crime in the investigation, but after being arrested, the Defendant’s mistake was recognized; (b) returned KRW 80 million to G; and (c) the Defendant’s age, character and conduct, motive, means and consequence of the crime; (d) circumstances after the crime; and (e) the sentencing conditions specified in the instant records and arguments, including equity between S’s sentencing (Seoul District Court 2016Gohap465) and the sentencing of S, etc., the sentence of the lower court is deemed unreasonable.

Therefore, the prosecutor's assertion of unfair sentencing is without merit.

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