The part of the judgment of the first and second court against the defendant shall be reversed.

Defendant 5 years of imprisonment and fine 49,700,000.

1. According to the progress records of the case, the following facts are acknowledged. A.

Defendant

The defendant and the defendant (hereinafter referred to as "the defendant") were charged with evading local taxes equivalent to KRW 65,805,60,000,000 from January 10, 2014 to April 30, 2014. (1) 68,264,674, total of KRW 600,000,000,000 for 205,000 won (hereinafter referred to as "the court below's decision 1") and were sentenced to 5 years of imprisonment and 14 billion for 206,000 won for 20,000 won for 204,000 won for 205,000 won for 206,000 won for 20,000 won for 27,000,000 won for 27,000 won for 20,000 won for 24,000 won for 27,013.

B. In Busan High Court Decision 2015No230, 2016No168, the appellate court, reversed all the above judgment of the court below on August 31, 2016 on the ground that each of the offenses of the defendant is concurrent crimes under the former part of Article 37 of the Criminal Act and should be sentenced to a single punishment.