The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal that the court below rendered by the defendant (the amount of punishment of KRW 150 million) is too unfasible and unfair.

2. The following facts are unfair for the Defendant: (a) Party A, B, and C, an employee of the Defendant, received tax invoices issued in falsity without supplying goods or services with respect to the Defendant’s business; (b) the adjustment of profits and losses arising from the instant processing transaction, by itself, may be deemed as an economic benefit of the Defendant; (c) the Defendant’s crime of the instant case results in the Defendant’s receipt of false tax invoices by Orcia Co., Ltd. (hereinafter “Eccot”) and Eccot (hereinafter “Eccot”) to the Defendant.

However, in light of the circumstances that the Defendant paid the value-added tax when he issued a tax invoice to the commercial company by Orca in return for the value-added tax, received the tax invoice from Eccote, paid the value-added tax along with the supply value, and had Eccote pay the value-added tax, the Defendant had a purpose of evading the value-added tax through the instant processing transaction.

In light of the fact that the sales volume generated from the instant processing transaction was relatively lower than the Defendant’s total sales volume generated during the same period, the Defendant had a purpose of gaining economic profits by making up the sales performance through the instant processing transaction.

It is difficult to see that the instant processing transaction was made by the Defendant at a fixed unit price of LA (hereinafter “LA”) in T Co., Ltd. (hereinafter “T”), and the Defendant again purchased LAE (LAS) which is a synthetic LAE (LA) from T, and the intention is to adjust the profits and losses incurred during a specific period due to the difference between the Defendant’s LA sales and the sales of SLES sales.