All appeals by the defendants and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Each sentence (Defendant A: Imprisonment with prison labor for one year and six months, and Defendant B: one year) declared by the court below to the Defendants is too unreasonable.

B. The above punishment sentenced by the prosecutor by the court below to the defendants is too unfortunate and unfair.

2. Determination

A. Defendant A’s tax offense may seriously disrupt tax order by making it difficult for the State to impose and collect the national tax, and as a serious criminal that damages the tax justice by exceeding the burden to the general public, each of the instant offenses requires strict punishment for Defendant A by: (a) the Defendant issued a false tax invoice in the course of operating a gas station under the name of another person; (b) arrange the receipt of a false tax invoice; (c) prepare and submit a false list of total tax invoices by customer; (d) the amount of the total tax invoice by customer prepared and submitted by the Defendant in falsity exceeds eight billion won; (b) the amount of tax evaded by the Defendant exceeds eight billion won; (c) the amount of tax evaded by the Defendant exceeds eight hundred million won; and (d) the Defendant did not take any measures for restitution, such as payment of the amount of tax evaded by the Defendant; and (d) the Defendant again committed each of the instant offenses without being able to have been tried for the same kind of crime even though he had been released on bail.

However, in full view of the following factors: (a) the Defendant recognized his criminal act from the investigative agency to this court; (b) the equity in the case of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (tax) with which the judgment has become final and conclusive; and (c) other factors of sentencing as shown in the records and arguments, such as profits acquired by the Defendant due to each of the instant crimes, circumstances after the commission of the crime; (d) the Defendant’s age, character