All parts of the first and second original judgments and third original judgments shall be reversed.

The defendant shall be sentenced to one year of imprisonment.

1. Summary of grounds for appeal;

A. It is unfair that the punishment of the first instance court (4 years of suspended execution in two years and six months of imprisonment), the second instance court’s imprisonment (1 year of imprisonment) and the third instance court’s imprisonment (1 year of imprisonment) are too unreasonable.

B. It is unreasonable that the third court’s punishment of the prosecutor (as to the third party judgment) is too unhued and unreasonable.

2. Judgment on the grounds for appeal by the defendant and prosecutor ex officio shall be examined ex officio.

The first, second, and third original judgments against the defendant were separately sentenced, and the defendant and the prosecutor filed an appeal against the third original judgment, and this court decided to hold a joint trial against each appeal case. Since each of the crimes in the first, second, and third original judgments is concurrent crimes under the former part of Article 37 of the Criminal Act, one sentence should be imposed in accordance with Article 38(1) of the Criminal Act, the lower judgment against the defendant cannot be exempted from all reversal.

3. Accordingly, the judgment of the court below is reversed on the grounds of ex officio reversal as seen above, and the judgment below is reversed ex officio (the third judgment of the court below is only the husband and wife of the defendant) pursuant to Article 364(2) of the Criminal Procedure Act without examining the grounds for ex officio reversal and the prosecutor’s allegation of unfair sentencing. The

Criminal facts

The summary of the evidence and each criminal facts recognized by the court and the summary of the evidence are as stated in each corresponding column of the judgment of the court below. Thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 3(1)2 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes and Article 3(1)2 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, Articles 356 and 355(1) of the Criminal Act (including the embezzlement of business in the judgment of the first instance), Article 9(1)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919 of Jan. 1, 2010) (amended by Act No. 9919 of Jan. 1, 2010), petroleum, and the choice of punishment.