The prosecutor's appeal is dismissed.

1. The lower court’s sentence (11.5 million won in penalty) against the Defendant on the summary of the grounds of appeal is unreasonable as it is too unfasible.

2. It is recognized that the sum of the instant evaded tax amount reaches approximately KRW 25 million, the Defendant’s failure to pay the evaded tax at all, and the Defendant’s records of having committed the same kind of crime.

However, in full view of the following: (a) the Defendant recognized the instant crime and is in profoundly against the Defendant; (b) there is no record of criminal punishment exceeding the fine; and (c) there is no evidence to be considered in sentencing after the sentence of the lower judgment; and (d) other various sentencing conditions specified in the instant argument, such as the background of the instant crime; (b) the circumstances after the instant crime; (c) the Defendant’s age; and (d) the Defendant’s sexual behavior; and (c) there

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