The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (fact-finding) is that the defendant was involved in the issuance of a false tax invoice by C, a joint representative director, or impliedly aware of the fact that he was not guilty of the facts charged in this case, in full view of the contents of the work and amount of investment entrusted by C, a joint representative director of D, a joint representative director, C, a joint representative director of D, or at least he was aware of it.

2. The facts constituting an offense charged in a criminal trial should be proven by the prosecutor, and the judge should be convicted with evidence having probative value, which leads to the conviction that the facts charged are true beyond a reasonable doubt. Therefore, if there is no such evidence, even if there is a suspicion of guilt against the defendant, the interests of the defendant should be determined in the absence of such evidence.

(2) On the basis of the evidence duly adopted and examined, the lower court: (a) based on the following circumstances, i.e., the prosecutor’s office: (b) the Defendant was in charge of the manufacturing and operation of the industrial wall; and (c) the Defendant was in charge of the business of manufacturing and operating the industrial wall; and (d) the Defendant was first aware of the issues related to the tax invoice issued from the F, which he stated that he was introduced to the F from H; (b) H was in charge of the police; (c) was introduced to the F, which was capable of supplying materials to C; and (c) was introduced to G, the actual representative of the F, at the tax office, at the time of the investigation; and (c) was introduced to G; and (e) was stated to H, which was issued by the Defendant; and (e) was in charge of the business of manufacturing and operating the industrial wall.