All appeals by the defendant and the prosecutor are dismissed.

1. On the summary of the grounds for appeal, the defendant asserts that the defendant's punishment (one hundred months of imprisonment, two years of suspended sentence, and fine of KRW 400 million) declared by the court below is too unreasonable, and that the prosecutor is too unfasible and unfair.

2. The crime of this case is a case where the Defendant issued a false tax invoice exceeding KRW 3 billion over 29 times without actual transactions for profit-making purposes. The business operator who received the tax invoice through this is entitled to deduct the purchase tax amount unfairly, thereby seriously damaging the State’s legitimate tax collection right.

However, there are extenuating circumstances that may be considered favorable to the defendant, such as the fact that the actual amount of benefits that the defendant acquired by the crime of this case appears to have not been much significant compared to the scale of the crime, the fact that the defendant was the primary offender, and the confession and misunderstanding of the crime.

In full view of all the sentencing conditions shown in the records and arguments of this case, including the Defendant’s age, sex, environment, motive and background of the crime, means and method of the crime, and the circumstances after the crime, etc., the Defendant and the prosecutor’s assertion are without merit, since the lower court’s punishment sentenced within the sentencing criteria range of the Supreme Court’s sentencing committee is too heavy or too harsh, and thus, it cannot be deemed unfair to destroy them.

3. The appeal filed by the Defendant and the prosecutor in conclusion is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.