The prosecutor's appeal is dismissed.

1. The sentence imposed by the lower court (one year of imprisonment, two years of suspended execution, and one hundred and twenty hours of community service order) on the summary of the grounds of appeal is too uneasible and unreasonable.

2. Determination is a large amount of money exceeding 1.5 billion won due to each of the instant crimes, and the fact that the Defendant appears to have received certain money, such as the amount equivalent to value-added tax, from a false seller, as a fee, is considered to have been disadvantageous.

In addition, serious punishment is required for crimes that cause serious harm to the appropriateness and fairness of national tax administration to secure proper and smooth finances, such as each of the crimes in this case.

However, there are favorable circumstances, such as the fact that the Defendant led to the confession of all of the crimes in this case and against his mistake, that the Defendant did not have the record of having committed any crime exceeding the same criminal history or fine, and that some of the crimes was committed difficult to refuse the demand of the other party to the transaction requesting the issuance of the false tax invoice, and that there were circumstances to be considered in light of the circumstances.

Considering the scope of the recommended sentence according to the sentencing guidelines established by the Supreme Court Sentencing Committee, including the above circumstances, the Defendant’s age, sexual conduct, environment, motive and background of the crime, means and consequence of the crime, the circumstances after the crime, etc., various sentencing conditions indicated in the records and arguments of this case cannot be deemed unfair to have exceeded or maintain the reasonable limits of discretion.

Therefore, the prosecutor's improper argument of sentencing is without merit.

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