The prosecutor's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (two years of suspended sentence for eight months of imprisonment) is too unhued and unreasonable.

2. The judgment of the court below is that the defendant issued a false donation receipt to workers several times, thereby allowing workers to receive the labor income tax equivalent to the amount of money unlawfully, and the nature of the crime and the circumstances are not good. The tax evasion has serious social harm, such as causing serious harm to the appropriateness and fairness of the national tax administration intended to secure smooth finances, and causing the general workers who pay the labor income tax in good faith, etc. However, the defendant's mistake and reflects it. On the other hand, the amount of direct tax evasion due to the crime of this case was acquired by each worker who submitted a false donation receipt to the tax office, and the amount of tax evasion can be collected from each worker. The amount of tax evasion can be collected from each worker, and most of the workers were paid the amount of tax evasion, the defendant appears to have paid additional tax on the issuance of a false donation receipt, and there is no history of punishment for the defendant as the same crime, and there is no reason for the prosecutor's allegation that the above punishment is unfair.

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