Defendant shall be punished by a fine of KRW 4,000,000.

The above fine shall not be paid by the defendant.

2. In full view of the following circumstances: (a) the Defendant led to the confession of and reflects on the instant crime; (b) the Defendant, a lessee, committed the instant crime in the course of negotiations with a lessor after the termination of the lease relationship; (c) the circumstances leading up to the occurrence of the crime; (d) the Defendant committed an attempted tax evasion; and (e) the victim actually avoided tax evasion; and (e) the part where the State reported the tax evasion of the victim to the National Tax Service and the State recovered taxes from the victim can be seen as the public figure of the Defendant; and (e) the Defendant was the first offender without any previous conviction; and (e) the Defendant’s age and happiness environment, etc., the sentence imposed by the

3. Accordingly, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is well-grounded.

Criminal facts

The summary of the crime and evidence against the defendant recognized by the court is the same as that stated in each corresponding column of the judgment of the court below, and thus, it is cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Articles 352 and 350 (1) of the Criminal Act, the selection of fines, inclusive, by relevant legal provisions and the choice of punishment for the crime;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;