All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. The first instance court which acquitted the Defendant on the evasion of value-added tax among the facts charged in the instant case: (i) mistake of facts and misapprehension of legal principles; (ii) in case of receiving false tax invoices, the State would eventually refund taxes to the issuer; and (iii) as a matter of course, it would result in the reduction of national tax revenues; (iv) it is in accord with empirical and logical rules to deem that the Defendant was aware of the reduction of tax revenues in receiving false tax invoices. However, it is erroneous in the misapprehension of legal principles on the evasion of value-added tax and misapprehending of legal principles.

B. The sentencing of the first instance court of unfair sentencing (ten months of imprisonment, two years of suspended execution) is too unhued and unfair.

B. The first instance court convicted Defendant (i.e., mistake of facts and misapprehension of legal principles) of the facts charged in the instant case, which merely received a false tax invoice and reported accordingly, does not constitute fraud or other unlawful acts. Moreover, there is no possibility that tax evasion crime may be committed, even though there is no possibility that tax evasion crime may be committed, there is no possibility that the FF would be committed, inasmuch as there is no corporate tax to be paid in 2008 and 2009 because it did not occur.

Dob. The sentencing of the first instance court of unfair sentencing is too vague and unfair.

2. Based on the facts acknowledged by the first instance court on the prosecutor's assertion of mistake of facts and misapprehension of legal principles comprehensively based on the evidence duly adopted and investigated by the prosecutor, it is reasonable to find the defendant not guilty of this part of the facts charged on the ground that it is difficult to deem that even though the defendant received a false tax invoice and filed a value-added tax return, it is difficult to view that there was an intention to evade tax, and that the