The prosecutor's appeal is dismissed.

1. Determination on the grounds for appeal

A. Each of the instant crimes against Defendant A is an unfavorable circumstance to the Defendant, inasmuch as the Defendant sold fake petroleum products while operating a gas station and received a false tax invoice in the process, thereby evading taxes by reporting value-added tax, and the fake petroleum products sold by the Defendant may cause considerable risk to the safety of unspecified number of people who believe and consume it in genuine transit and the performance of the driving vehicle, etc., and the crime of violating the Punishment of Tax Evaders Act requires strict punishment in that it reduces the national tax revenue and damages tax order. The Defendant’s total amount of KRW 50 million by submitting a false tax invoice to the competent authority on the basis of the false list of tax invoices prepared by submitting the false list of tax invoices by submitting it to the competent authority for KRW 50 million.

On the other hand, each of the crimes of this case is divided and reflected by the Defendant, and the Defendant was unable to operate the gas station which started to invest the entire property and suffered considerable economic difficulties, which led to each of the crimes of this case, and there is no record of punishment or punishment for the same crime, and the profits acquired through the sale of fake petroleum products of this case seems not to be much high, and the support for the wife and children and are placed in an economically poor situation, are favorable to the Defendant.

Therefore, in light of the above circumstances as well as the various sentencing conditions indicated in the records, such as the Defendant’s age, character and conduct, environment, family relationship, background and motive of committing the crime, and circumstances after committing the crime, the lower court’s punishment (one year of imprisonment, two years of suspended execution, and 120 hours of community service) is deemed unreasonable.

B. The crime of this case against Defendant B is co-defendant A and materials.