All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The punishment of the lower court (the fine of KRW 20 million) is excessively unreasonable.

B. The prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Determination

A. The fact that the defendant has no criminal record for the same kind of crime, and that the defendant does not have any direct benefit from the crime of this case is an element of sentencing favorable.

B. It is an unfavorable sentencing factor that the Defendant’s past convictions are 16 times (one time of punishment, one time of suspended sentence, and 14 times of fines), that the amount of the false total tax invoice by buyer exceeds 60 million won, and that the input tax amount of the value-added tax unfairly deducted by the false seller reaches 63 million won.

C. In light of the overall circumstances, such as the motive, means, and method of the instant crime, and the circumstances after the crime, etc., the lower court’s punishment is too heavy or unreasonable.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and it is dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.