The prosecutor's appeal is dismissed.

1. The punishment of the lower court (the additional collection of KRW 60 million for imprisonment with prison labor for a period of one year and six months, six million) is deemed to be too unhued and unreasonable.

2. However, even though the Defendant was issued a KRW 110 million in return for a tax official’s solicitation to reduce capital gains tax and offered 40 million among them as a bribe to a tax official, the Defendant voluntarily withdrawn the appeal by recognizing the instant crime as a primary offender, and taking account of the Defendant’s age, character and conduct, environment, current occupation, family relationship, economic circumstances, motive for the instant crime, the Defendant’s role and degree of participation, the amount of profit acquired by the Defendant, and circumstances after the commission of the crime, etc., as well as other circumstances that are conditions for sentencing as indicated in the records and arguments of this case, the lower court’s punishment is too unjustifiable, and thus, the Prosecutor’s assertion is without merit.

3. The appeal by the Prosecutor is dismissed. It is so decided as per Disposition.