The judgment of the court below is reversed.

A fine of 10 months shall be imposed on the second offense in the judgment of the defendant, with respect to the first offense.

1. Each sentence of the court below against the defendant in the summary of the grounds for appeal (the first sentence: the imprisonment of 10 months and the imprisonment of 4 months) is too unreasonable.

2. Determination

A. In light of the language, legislative intent, etc. of the latter part of Article 37 and Article 39(1) of the Criminal Act regarding fraud related to deposit deposit, if a crime not yet adjudicated cannot be judged concurrently with the crime for which judgment became final and conclusive, the relationship of concurrent crimes under the latter part of Article 37 of the Criminal Act cannot be established, and it is reasonable to interpret that the punishment may not be imposed or mitigated or remitted in consideration of equity and the case where judgment is concurrently rendered pursuant to Article 39(1) of the Criminal Act.

On the other hand, Article 38 of the Criminal Act is not applicable to several crimes which have not yet been adjudicated before and after the final judgment became final and conclusive, since there is no final and conclusive judgment on the grounds that the crimes committed before and after the final and conclusive judgment cannot be judged concurrently with the crimes for which the final and conclusive judgment became final and conclusive, among several crimes, the relation of concurrent crimes under the former part of Article 37 of the Criminal Act is recognized and Article 38 of the Criminal Act cannot be deemed to apply

(2) The court below's judgment on March 27, 2014 (see, e.g., Supreme Court Decision 2014Do469, Mar. 27, 2014). According to the evidence duly adopted and examined by the court below, the defendant (1) was sentenced on June 19, 2008 to a two-year suspension of the execution of imprisonment for a crime of fraud in the military support of the Jeonju District Court on September 20, 2008, and the judgment became final and conclusive on September 20, 2008.