All judgment of the court below shall be reversed.

Defendant shall be punished by imprisonment for not less than three years and six months and fine not exceeding 613,00,000 won.

Defendant.

The summary of the grounds for appeal (e.g., punishment of the lower court: imprisonment with prison labor for two years and fines for 613,00,000, and imprisonment with prison labor for one year and six months, etc.) is too unreasonable.

2. Prior to the judgment on the grounds for appeal ex officio, each appeal case against the judgment of the court below was consolidated. Each of the offenses of the judgment below against the defendant is a concurrent offense relationship under the former part of Article 37 of the Criminal Act, and a single sentence is to be imposed in accordance with Article 38(1) of the Criminal Act. Thus, the judgment of the court below became unable to be maintained as it is.

Therefore, without examining the grounds for appeal, the judgment of the court below is reversed ex officio pursuant to Article 364(2) of the Criminal Procedure Act without examining the grounds for appeal.

[Discied reasoning of the judgment below] Criminal facts and summary of evidence recognized by the court is identical to the relevant column of each judgment below. Thus, it is acceptable to accept it as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Articles 347 (1) and 30 of the Criminal Act concerning the crime;

1. Article 35 and the proviso to Article 42 of the Criminal Act among repeated crimes (limited to imprisonment provided for in the crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes);

1. Aggravation of concurrent crimes among concurrent crimes as provided for in the former part of Article 37, Article 38 (1) 2, Article 50, and the proviso of Article 42 of the Criminal Act [Aggravation of concurrent crimes by imprisonment with labor as provided for in the Act on the Aggravated Punishment, etc. of Specific Crimes (Issuance,

1. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. Article 70 (1) and (2) and Article 69 (2) of the Criminal Act for the inducement of a workhouse;

1. Article 334(1) of the Criminal Procedure Act, which provides for an order of provisional payment.