1. The judgment below is reversed.

2. The defendant shall be punished by imprisonment for one year and a fine of ten thousand won.

3. The defendant is above.

1. The gist of the grounds for appeal is that the court below's punishment (one year and two months of imprisonment, a fine of 10,000,000 won, probation, and a community service for 160 hours of imprisonment) is too uneased and unreasonable;

2. There are favorable circumstances such as the fact that the defendant recognized all of the crimes of this case and reflected them, and that the defendant has no record of committing the same kind of crime in the past.

However, the crime of this case was committed by the Defendant by pretending to legally purchase tax-free oil of 687,514 litresponding to a farmer, and supplying it to data traders. The traffic, energy and environment tax, education tax, and driving tax, total amount of 386,472,127 litresponding to a total of 386,47 litresponding tax imposed on the oil, and did not issue a tax invoice for KRW 1,128,064,787 in the course of supplying tax-free oil to data traders. In the process of purchasing the above tax-free oil, the Defendant did not withhold the total of 41,812,440 won from income tax on other income received by the Defendant. As such, the Defendant did not harm the legitimate order in petroleum trade, and the Defendant did not release the Defendant from taxation due to a total of 541,091,045 won (tax refund 386,472,127 value-added tax amount 12,47814, etc.).

Therefore, prosecutor's assertion is justified.

3. In conclusion, the prosecutor's appeal is reasonable, and the judgment of the court below is made in accordance with Article 364 (6) of the Criminal Procedure Act.