The prosecutor's appeal is dismissed.

1. The sentencing of the lower court (two years of suspended execution and fine of thirty million won for one year of imprisonment) on the gist of the grounds of appeal is deemed unfair.

2. In light of the method and circumstances of crime, etc., the crime of this case, although the defendant, who operates a gas station, did not actually receive oil from the material name, submitted a list of total tax invoices by falsely stating such fact and thereby causing interference to the legitimate exercise of the right to tax collection by the State by receiving the value-added tax deduction, and seriously damaging the tax justice of the State, the crime of this case is not proper in light of the following: (a) the total amount of the supply price of the total tax invoice by customer exceeds 3.4 billion won; (b) the total amount of the false supply price of the total tax invoice by customer exceeds 3.4 billion won; and (c) the tax evasion amount exceeds 300 million won until now, there

However, in light of the fact that the Defendant was the primary offender who had no previous conviction, and that the Defendant led to the fact that all of the crimes were led to the final trial, and that the Defendant is against the law, the sentencing of the lower court is difficult to be deemed as being too uneasible and unreasonable.

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.