All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. The Prosecutor’s sentence (Defendant A: a fine of KRW 7 million, Defendant Limited Company B: a fine of KRW 5 million) is too uneased and unreasonable.

B. The sentence of the lower court is too unreasonable.

2. In light of the fact that the sum of the false tax invoices of this case issued by Defendant A in the name of Defendant A Co., Ltd. reaches KRW 230 million, strict punishment against the Defendants should be required. However, there are circumstances to consider in the process of the crime as the Defendants issued false tax invoices from the standpoint of the weak upon Defendant A’s request, and the Defendants did not have the history of punishment for the same crime, and considering all the sentencing conditions indicated in the records, such as Defendant A’s age, character and behavior, family environment, the circumstance and details leading to the instant crime, and the circumstances after the crime, the sentence imposed by the lower court is deemed appropriate, and it is deemed that the sentence imposed by the Defendants is too poor or unreasonable, and thus both the prosecutor and the Defendants’ assertion of unfair sentencing is rejected.

3. According to the conclusion, since both the prosecutor and the Defendants’ appeal are without merit, all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act, and it is so decided as per Disposition.