The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is as follows: (a) it is difficult to view that the details of monetary transactions between C and D, such as receiving the amount of money from D (representative E) to immediately withdraw in cash on several occasions; (b) the date on which a tax invoice issued by the Defendant is issued and the amount of transaction does not coincide with those of the above account; (c) the rapid increase in trading volume with D immediately before the closure of C around June 2013; and (d) in light of the size of C’s business place, etc., in light of the fact that the transaction of scrap metal of the size stated in the tax invoice issued by the Defendant is physically impossible, it is reasonable to deem that the Defendant prepared and submitted a list of false sales tax invoices even though the Defendant did not actually supply scrap metal in D.

Nevertheless, the judgment of the court below which acquitted the Defendant of the facts charged of this case is erroneous and adversely affected by the judgment.

2. In full view of the evidence duly adopted and examined by the court below and the court below, the court below's decision that found the defendant not guilty of the facts charged of this case based on the evidence judgment as stated in the judgment below is just and it does not seem that there was an error of law by misunderstanding the facts as pointed out by the prosecutor, which affected the conclusion of the judgment.

Therefore, the prosecutor's argument of mistake is without merit.

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