All appeals filed by the defendant and prosecutor are dismissed.

1. As to the gist of the grounds for appeal, the Prosecutor asserts that the lower court’s punishment (two years and six months of imprisonment and a fine of KRW 5.2 billion) is unreasonable on the grounds that the Defendant is too heavy.

2. We also examine the grounds for appeal by the Defendant and the Prosecutor.

In this court, the Defendant’s mistake is divided in depth, and there is no previous conviction in addition to a fine, and the Defendant actually operated the gas station business, and the Defendant does not seem to have committed the instant crime as so-called “data” is an element for sentencing favorable to the Defendant.

Meanwhile, the sum of supply values of false tax invoices, etc. issued by the Defendant for the instant crime is equivalent to KRW 25.8 billion, and the amount of evaded tax is equivalent to KRW 2.5 billion. Accordingly, the nation’s accurate taxation data acceptance order is disturbed, which directly infringes the authority to impose and collect taxes, and a large amount of tax revenue has decreased, as well as the Defendant’s request, offered an opportunity to pay taxes by extending the date of pronouncement at the original judgment and the trial on several occasions, but did not pay the amount of taxes in arrears.

In full view of such conditions and other circumstances as the Defendant’s age, character and conduct, environment, motive and circumstance of the crime, the means and consequence of the crime, and the circumstances after the crime, etc., the lower court’s punishment is deemed to be adequate, too heavy or unreasonable.

The defendant and prosecutor's assertion are without merit.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and all of them are dismissed under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.