All of the appeals by prosecutors are dismissed.

1. The summary of the grounds for appeal is unreasonable because the sentence (the fine of KRW 8 million is imposed on the Defendants, the fine of KRW 8 million is imposed on Defendant B, and the fine of KRW 5 million is imposed on Defendant C) declared by the lower court to the Defendants is too uneasible.

2. The total value of the false tax invoices of this case reaches KRW 703,600,00,000, thereby infringing on the legal interests and interests of the Punishment of Tax Evaders Act to normalize the order of the receipt of tax invoices, etc. are disadvantageous to the Defendants.

However, the Defendants recognized the crime of this case and reflects the mistake in depth, Defendant A and Defendant B committed the crime of this case because they were not issued an account statement from the seller who was supplied with the goods while operating the crime of this case, and Defendant C also committed the crime of this case upon the request of Defendant B, and there are grounds for somewhat considering the circumstances leading to the crime of this case. Defendant A paid the additional tax amount according to the result of the tax investigation; Defendant A was the first offender; Defendant B and Defendant C had no record of punishment for the same crime; Defendant B and Defendant C had no record of application of the sentencing guidelines [the scope of recommending punishment: imprisonment: between June and 1 year] of the Sentencing Commission; Defendant’s age, character and conduct, motive, means, and consequence after the crime of this case and all other circumstances that form the sentencing conditions specified in the records and arguments of this case, such as the circumstances after the crime of this case, it cannot be deemed that the lower court’s punishment against the Defendants is unreasonable.

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