If a set $T$ of sentences in the language of arithmetic
- is deductively closed under the usual inference rules of first order logic, and
- includes all true $\Sigma_1$ sentences and all true $\Pi_1$ sentences, and
- includes no false sentences;
is $T$ necessarily the complete first-order theory of $\mathbb{N}$?
The set $T$ is computable in $0''$. The theory of $\mathbb{N}$ contains the entire arithmetical hierarchy. Therefore $T$ can't be the theory of $\mathbb{N}$.
In response to the comment I'll show how to construct a sentence that is independent of $T$. There might be a better way, but this is the easiest that I can see.
$T$ is computably enumerable in $0'$, so by Post's theorem there is a $\Sigma_2$ formula $\phi(x)$ such that for any sentence $\psi$, $\mathbb{N} \models \phi(\ulcorner \psi \urcorner)$ if and only if $\psi \in T$. Then, I think the proof of Gödel's incompleteness theorem still applies using $\phi$ as a provability predicate, so we can construct a sentence independent of $T$ by diagonalization.