The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal that the court below imposed on the defendant (the imprisonment of ten months and a fine of four million won, the community service order of one hundred and sixty hours, the order of forty hours and the order of education for forty hours) is too uneasy and unreasonable.

2. The crime of this case is deemed to have been revised in light of the following: (a) the crime of this case undermining the national tax authority to secure proper and smooth finances; (b) it is necessary to strictly punish the general workers who are paying wage and salary income tax; and (c) the Defendant appears to have considerable profits from issuing and acquiring false donation receipts as above; (d) the Defendant is deemed to have led to a revised return; (b) the Defendant’s confession and is in depth against the crime of this case; (c) the Defendant has no record of punishment for the same crime; and (d) wage and salary tax omitted from the crime of this case appears to have been reported most; (d) the amount of penalty imposed for the crime of this case was partially paid; (e) the degree of tax evasion; and (e) the amount of tax evasion; and (e) the circumstances before and after the crime of this case’s age, character, intelligence, environment, motive and means of the crime; and (e) the prosecutor’s aforementioned assertion is unreasonable

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.