The prosecutor's appeal is dismissed.

1. Sentencing sentencing on the gist of the grounds for appeal (the sentence of the lower court: a fine of five million won);

2. The lower court determined the sentence by taking into account the favorable circumstances in which the Defendant had no record of punishment for the same kind of crime, and taking into account the Defendant’s age, sex, environment, motive and means of the crime, and circumstances after the crime, and taking into account various sentencing conditions as shown in the instant records and arguments.

The reason for the improper sentencing of the prosecutor (the necessity for the crime of Bosing, the delivery of a physical card for the purpose of tax evasion, and the gravity of the crime two times, etc.) appears to have been sufficiently taken into account in determining the punishment against the defendant, and otherwise changed in the above sentencing conditions.

There is no circumstance to see the above sentencing conditions, and considering the above sentencing conditions, the sentence of the court below is determined to be reasonable within the reasonable scope of discretion.

The prosecutor's assertion is without merit.

3. The appeal by the prosecutor of the conclusion is without merit, and it is dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.