All judgment of the court below shall be reversed.

A defendant shall be punished by imprisonment for a year and six months and by a fine of 2,500,000 won.

Defendant.

The summary of the grounds for appeal (unfair punishment: 2 years of imprisonment and fine of 840,00,000 won, and 2 years of imprisonment and 1,610,000 won) that the original court rendered by the original court is too unreasonable.

We examine ex officio prior to the judgment on the grounds for appeal by the defendant.

The defendant appealed against the judgment of the court of first and second instances and filed an appeal, and this court decided to hold a joint trial with each of the above appeals cases. Each of the offenses in the judgment of the court below against the defendant is concurrent offenses under the former part of Article 37 of the Criminal Act, and a single punishment shall be sentenced within the scope of the term of punishment aggravated for concurrent offenses under Article 38(1) of the Criminal Act.

In this respect, the judgment of the court below against the defendant can no longer be maintained.

In conclusion, the judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, and it is again decided as follows after oral argument.

【The grounds for the new judgment of the court for retrial】 The criminal facts against the defendant recognized by the court for the criminal facts and summary of the evidence and the summary of the evidence are as stated in each corresponding column of the judgment of the court below. Thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime, Article 10 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 8-2 (1) 1 of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) of the Punishment of Tax Evaders Act (Article 10 (2) and 2 of the Act on the Punishment, etc. of Tax Evaders:

1. Of concurrent crimes, the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act [the scope of the term calculated by adding up the long-term punishments of the crimes prescribed for the crimes such as issuance of false tax invoices] to the punishment heavier than the punishment;