The prosecutor's appeal is dismissed.

1. The main point of the grounds for appeal (two years of suspended sentence in October) of the lower court is deemed to be too unhued and unfair.

2. It is recognized that each of the instant crimes committed by the Defendant requires strict punishment as to disrupt national tax order, and that the Defendant violated tax liability by unlawful means during a considerable taxable period, and that the total amount of evaded tax is not significant.

However, in full view of the following factors: (a) the Defendant committed each of the instant crimes; (b) the Defendant did not have been punished for the same kind of crime; (c) did not have any criminal history exceeding fines; and (d) paid all the relief tax evaded following the correction disposition by the tax authority; and (c) other various sentencing conditions specified in the instant records and arguments, including the Defendant’s age, character and conduct, environment, motive, means and consequence of each of the instant crimes; and (d) the circumstances after the commission of the crime, etc., the sentence imposed by the lower court is deemed reasonable; and (e) it is not recognized that the sentence imposed by the Defendant is too unreasonable

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