The prosecutor's appeal is dismissed.

1. The punishment of the judgment of the court below (one year and six months of imprisonment, two years of suspended execution, two years of community service work, etc.) is too unfeasible in light of the nature of the crime in light of the period and scale of tax evasion, and the amount of tax evasion until now is unpaid, etc.

2. The judgment of this case is that the defendant evades the total amount of value-added tax and income tax for 3 years from 2009 to 2011, and the crime quality is not less than 800 million won. Although it is recognized that the amount of evaded tax has not been paid in full, the defendant does not repent, and it is against the defendant. The case is that the defendant evades value-added tax and income tax by dividing his own sales into the sales in the name of simplified taxable business operator. As to the sales in the name of simplified taxable business operator, the part of the sales in the name of simplified taxable business operator is calculated without applying the input tax deduction at all, and it is difficult to regard the total amount of evaded tax as the defendant's profit (if the defendant files a normal return of value-added tax, there seems to be likely to have been reduced as the input tax deduction), the part of income tax in the name of the name of the name of the lender, and it seems that the defendant paid a considerable amount of income tax on income under the name of the lender, the defendant's motive and circumstances other than the defendant's criminal offense are unfair.