All appeals filed by the prosecutor against the Defendants are dismissed.

1. The main point of the grounds for appeal is that the sentence of the lower court against the Defendants (the Defendant A: imprisonment of August, the suspended sentence of two years, and the Defendant B: fine of 20 million won) is too uneased and unreasonable.

2. In light of the fact that the supply value on the tax invoice issued or received by Defendant A is a very large amount exceeding 2.7 billion won in total, and that the issuance or issuance of a false tax invoice per se constitutes a serious obstacle to the realization of tax justice, etc., the Defendants need to be punished with strict punishment.

However, in light of the fact that the Defendants did not have any history of punishment for the same crime, the supply price of the sales tax invoice and the purchase tax invoice, which affects the amount of tax by offsetting the supply price of the sales tax invoice and the purchase tax invoice, is limited to KRW 7,000,00,000, the value-added tax was paid for each of the instant crimes. After all, each of the instant crimes was intended to avoid the pressure of financial institutions to recover loans by increasing the transaction performance, and not to exchange false tax invoices for the purpose of tax evasion, the Defendant Company B is in the process of implementing the rehabilitation decision upon the issuance of the rehabilitation decision, and other various sentencing factors against the Defendants, including Defendant A’s age, character and conduct, occupation and family environment, and the circumstances after the crime, etc., the lower court’s punishment against the Defendants cannot be deemed unfair.

3. In conclusion, since the prosecutor's appeal against the defendants is without merit, it is dismissed in entirety under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.