All appeals filed by the prosecutor against the Defendants are dismissed.

1. Summary of grounds for appeal;

A. According to the evidence submitted by the prosecutor of mistake of facts, H may recognize the fact of selling alcoholic beverages independently from Defendant B.

Therefore, it can be found that each violation of the Punishment of Tax Evaders Act by failure to issue each tax invoice listed in the separate sheet Nos. 16 to 95 among the charges and each violation of the Punishment of Tax Evaders Act by the issuance of each false tax invoice listed in No. 374 to 453 can also be found guilty.

B. The lower court’s sentencing (Defendant A: 1 year of suspended sentence of June, and Defendant B’s fine of KRW 20 million) is too unjustifiable and unreasonable.

2. Determination

A. Based on its stated reasoning, the lower court acquitted the Defendants on the violation of the Punishment of Tax Evaders Act by failing to issue tax invoices at one6 or 95 times in the annexed list of crimes among the charges, and on the violation of the Punishment of Tax Evaders Act by issuing each false tax invoice listed in No. 374 or 453.

The judgment below

Examining the reasoning of the lower judgment in comparison with the evidence examined by the lower court and the lower court, the lower court’s aforementioned determination is justifiable, and it did not err by misapprehending the facts, thereby adversely affecting the conclusion

B. In full view of the various circumstances, including Defendant A’s age, character and conduct, environment, family relationship, motive and background of the Defendants’ crime, means and consequence, etc., as well as the circumstances after the crime, and there is no special circumstance or circumstance to change the sentencing of the lower court after the lower judgment, the lower court’s sentencing is unreasonable.

3. The appeal against the Defendants by the prosecutor of the conclusion is groundless, and all of the appeals are dismissed under Article 364(4) of the Criminal Procedure Act.