The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is that the sentence imposed by the court below (the imprisonment of eight months, the suspension of execution of two years, and the community service order80 hours) is too uneased and unreasonable.

2. The crime of this case is that the defendant submitted a false list of total tax invoices to the government, and this is a crime causing serious harm to the appropriateness and fairness of the national tax administration intended to secure proper and smooth finances, and thus requires strict punishment. The sum of the supply price and purchase price entered in the false list of total tax invoices is about KRW 1.6 billion, and the fact that the purchase price entered in the false list of total tax invoices exceeds KRW

However, the circumstances favorable to the above defendant are that the defendant led to confession of the facts of the crime of this case and reflects his mistake in depth, that the defendant has no record of punishment for the same kind of crime and there is no criminal record exceeding the fine, and that the defendant C has discontinued its business at present.

In full view of the above favorable circumstances and conditions of sentencing as well as the Defendant’s age, character and conduct, environment, family relationship, motive and circumstance after the commission of the crime, etc., the Defendant’s sentence is too uneasible and unreasonable. Thus, the Prosecutor’s assertion 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.