The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

Summary of Grounds for Appeal

The sentence of the lower court (ten months of imprisonment, two years of suspended execution, and 120 hours of community service order) is too unreasonable.

On November 15, 2018, the Defendant was sentenced to two years of imprisonment with prison labor for the violation of the Punishment of Tax Evaders Act by the Suwon District Court on June 23, 2018, and the judgment becomes final and conclusive on November 23, 2018. The crime of violation of the Punishment of Tax Evaders Act against the Defendant and the crime of violation of the said Punishment of Tax Evaders Act, which became final and conclusive on November 23, 2018, are concurrent crimes under the latter part of Article 37 of the Criminal Act, and are in a concurrent relationship under the latter part of Article

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 assertion of unfair sentencing, on the grounds of ex officio reversal of the judgment below, and the following is again decided after pleading.

【Reason of the judgment below’s reasoning of the judgment below in light of the facts constituting the crime and the summary of the evidence admitted by the court below, and the summary of the facts constituting the crime are cited in the first copy of the judgment below, except for adding “The defendant was sentenced to two years of suspension of execution for the crime of violating the Punishment of Tax Evaders Act at Suwon District Court on November 15, 2018, and the judgment became final and conclusive on November 23, 2018” to “The defendant was sentenced to two years of suspension of execution for the crime of violating the Punishment of Tax Evaders Act,” and thus,

Application of Statutes

1. Relevant Article 355 (1) of the Criminal Act, the choice of punishment for the crime, and the choice of imprisonment, respectively;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. The fact that the crime is not good in light of the method, frequency, amount of damage, etc. of the crime for sentencing under Article 62-2 of the Social Service Order Criminal Act, the fact that there is no agreement with some victims, the fact that the defendant recognizes the crime and is against the defendant, and the same as the defendant.