The judgment of the court below is reversed.

The defendant shall be exempted from punishment.

1. The main point of the grounds for appeal is that the lower court’s punishment (an amount of KRW 1.5 million) is too unreasonable.

2. Prior to the judgment on the grounds for appeal by the Defendant’s ex officio, the facts that the Defendant was sentenced to imprisonment of one year and two months on August 25, 2016 with labor for the crime of embezzlement and the crime of violating the Punishment of Tax Evaders Act at the Southern District Court on March 9, 2017, and the final judgment became final and conclusive on March 9, 2017 are apparent in the record. Since each of the crimes in the judgment of the lower court against the Defendant is in a concurrent relationship with each of the crimes for which the judgment became final and conclusive in accordance with Article 37 of the Criminal Act, each of the crimes in which the judgment of the lower court was rendered at the same time in accordance with Article 39(1) of the Criminal Act, and is determined after examining whether to reduce or exempt the punishment, the lower judgment that did not take such measures

3. The judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act without examining the defendant's improper assertion of sentencing, on the grounds that the judgment of the court below is reversed ex officio, and it is again decided as follows.

[Judgment] The summary of the facts constituting an offense and evidence recognized by the court is all the facts constituting an offense and the summary of the evidence. The judgment below became final and conclusive on August 9, 2017 by dismissing the appeal on the following grounds: (a) the Defendant was sentenced to imprisonment with prison labor on August 25, 2016 for the crime of embezzlement and the Punishment of Tax Evaders Act at the Southern District Court.

“A previous conviction in the judgment of the court in 1.” at the end of the summary of the evidence, except for adding “a prior conviction in the judgment of the court in Seoul Southern District Court 2014 No. 2298, 2015 No. 808, 2016, 2016Do14027,” and “the search of the case,” as stated in each corresponding column of the judgment of the court below, they are cited as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Articles 109 (1) and 36 of the Labor Standards Act concerning facts constituting a crime;

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. Aggravation concurrent crimes;