Defendant

All appeals filed by A and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The lower court’s respective sentence against the prosecutor’s Defendants (a two-year probation period in six months of imprisonment and a 80-hour community service order) is deemed unreasonable.

B. Defendant A (1) Since Defendant A conspiredd with Defendant B to commit each of the instant crimes, the lower court erred by misapprehending the facts.

(2) The lower court’s sentence on the grounds of unreasonable sentencing is unreasonable.

2. Determination

A. In relation to Defendant A’s assertion of misunderstanding of facts, the conspiracy does not require any legal punishment, but is only a combination of two or more persons to jointly process and realize a crime. Although there is no overall mother process, if the combination of doctors is made in order or impliedly through several persons, the conspiracy is established.

(See Supreme Court Decision 201Do9721 Decided December 22, 2011 (see, e.g., Supreme Court Decision 2011Do9721, Dec. 22, 201). The following circumstances acknowledged by the evidence duly adopted and investigated by the lower court: (i) the Defendants jointly operated D, which is the company that issued the instant false tax invoices; (ii) the Defendants stated that they reported to A before the issuance of the instant false tax invoices, upon undergoing the investigation at the tax office (see, e.g., page 28 of the investigation record); (iii) Defendant A voluntarily requested the investigation agency to issue the false tax invoices from E Co., Ltd.; and (iv) Defendant B, upon receiving the request from E Co., Ltd. to issue the false tax invoices; and (v) the first time, the Defendants issued the false tax invoices inevitably from E Co., Ltd. to E Co., Ltd.; and (v) the written statement prepared and submitted by Defendant A to the tax office for the crime.