A defendant shall be punished by imprisonment for six months.

2. Before the judgment on the grounds for appeal on the panel (ex officio), the record of this case reveals that the defendant was sentenced to imprisonment with prison labor for three years and six months and fine for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice) at the Seoul Northern District Court on August 17, 2012, and that it became final and conclusive on June 13, 2013. As such, the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) for which the judgment became final and conclusive and the crime of fraud of this case is in the concurrent relationship between the latter part of Article 37 of the Criminal Act and the crime of fraud of this case after considering equity with the case where the judgment is concurrently rendered pursuant to Article 39(1) of the Criminal

3. The judgment of the court below is reversed pursuant to Article 364(2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, and the following is again decided after oral argument.

Criminal facts

The summary of the facts of the instant crime and evidence is as follows: “The Defendant was sentenced to imprisonment of three years and six months and a fine of three billion won at the Seoul Northern District Court on August 17, 2012 due to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice)”; “The summary of the evidence was confirmed on June 13, 2013.”

1. In addition to addition of references to criminal records and copies of written judgments, the same shall apply to each corresponding column of the lower judgment, and thus, the same shall be cited pursuant to Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article 156 of the Criminal Act, the choice of punishment for the crime, and the choice of imprisonment;

1. Statutory mitigation under Articles 157, 153 and 55 (1) 3 of the Criminal Act;

1. To treat concurrent crimes;