조세범처벌법위반
The judgment of the court below is reversed.
Of the crimes No. 1 in the judgment of the defendant, the number of crimes No. 1 through No. 6 shall be described respectively.
1. The decision of the court below on the summary of the reasons for appeal (6 months of imprisonment) is too unreasonable.
2. We examine ex officio the reasons for appeal. In light of the language, legislative purport, etc. of Article 37 and Article 39(1) of the Criminal Act, if a crime not yet adjudicated could not be judged concurrently with the crime for which judgment became final and conclusive, it is reasonable to interpret that the crime cannot be established concurrently with the crime under Article 37 of the Criminal Act, and that the sentence may not be mitigated or remitted, taking into account equity and the case at the same time under Article 39(1) of the Criminal Act (see, e.g., Supreme Court Decisions 2009Do948, Oct. 27, 201; 2012Do9295, Sept. 27, 2012; 2010Do9295, Sept. 27, 2012).