All parts of the judgment of the court below against the defendant shall be reversed.

A defendant shall be punished by imprisonment for two years.

evidence of seizure.

1. The summary of the grounds for appeal (the first judgment: imprisonment with prison labor for 2 years and imprisonment for 2 months) that the court below rendered against the defendant is too unreasonable.

2. Prior to the judgment on the grounds for appeal by the defendant ex officio, the first, and second court sentenced the defendant to two years of imprisonment with prison labor and two months of imprisonment with prison labor after completing separate hearings by the judgment of the Incheon District Court on November 28, 2012 and by the judgment of the Incheon District Court on February 7, 2013. Since the defendant filed an appeal against each of the above two appeals cases, the court decided that the first and second judgments against the defendant should be sentenced to a single sentence within the term of punishment subject to aggravated concurrent crimes pursuant to Article 38(1) of the Criminal Act, the part of the judgment of the court below against the defendant cannot be reversed in this respect.

3. Accordingly, the part of the judgment of the court below regarding the defendant among the judgment below is reversed, and the part on the defendant among the judgment below's ex officio under Article 364 (2) of the Criminal Procedure Act is again decided as follows, without examining the defendant's argument of unfair sentencing.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are as shown in each corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 49(4)1 and Article 6(3)1 of the Electronic Financial Transactions Act, Article 30 of the Criminal Act, Article 347(1) of the Criminal Act, Article 30 of the Criminal Act, Article 30 of the Criminal Act, Article 30 of the Criminal Act, the former Punishment of Tax Evaders Act, Article 49(4)1 and Article 6(3)1 of the Electronic Financial Transactions Act, each provision on criminal facts and the choice of punishment.