The prosecutor's appeal is dismissed.

1. The sentencing of the lower court (a fine of KRW 15 million) against the Defendants in the summary of the grounds for appeal is deemed to be too uneasible and unfair.

2. The judgment of this case reveals that the sum of the sales and purchase amount entered in the list of total tax invoices by seller and seller exceeds KRW 87,0610,00,00,00,000, and Defendant A had four times of suspended sentence or more, etc., which are disadvantageous circumstances to the Defendants, but the Defendants recognized their mistake and divided each of the crimes of this case. Each of the crimes of this case was derived from the motive for the financial institutions to easily receive loans from financial institutions by unfusing the sales of Defendant Company B, and thus, it cannot be deemed that they were less likely from the purpose of tax evasion (the amount of sales recorded falsely is larger than the purchase amount), and there was no record of punishment for the same kind of crime against the Defendants, taking into account other circumstances favorable to the Defendants, such as Defendant A’s age, character and behavior, environment, motive, means, means, result of the crime of this case, the outcome of the crime, and the circumstances after the crime, etc., the lower court’s punishment is unreasonable.

3. Accordingly, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal is groundless.

(However, since the facts of the judgment of the court below in paragraphs (1) through (5) and (8) are clear that the “stock company E” is a clerical error in the “stock company G”, it shall be corrected to the “stock company G” in accordance with Article 25 of the Regulations