All the judgment below is reversed.

Defendant

A As a fine of KRW 5 million, Defendant B, and C are punished by a fine of KRW 3 million.

1. In light of the overall circumstances of the instant case, the sentence imposed by the lower court on the Defendants (a fine of KRW 5 million, KRW 3 million, KRW 3 million, KRW 400,000, KRW 400,000, KRW 5 million, KRW 3 million, KRW 400,000, KRW 2 million,000, KRW 100,

2. Ex officio determination

A. According to the records, Defendant A, B, C, and D’s ex officio, the Defendants were sentenced to three years of imprisonment for the crime of fraud, etc. at the Ulsan District Court on February 7, 2014; one year and six months of imprisonment for the Defendant B; two years of imprisonment for the Defendant C; two years of imprisonment for the Defendant D; and two years of suspension of execution for the Defendant A, Defendant B, and D on August 22, 2014; and each of the above judgments became final and conclusive on June 28, 2014. Since the crime for which the judgment became final and conclusive are concurrent crimes under the latter part of Article 37 of the Criminal Act and each of the crimes of this case are concurrent crimes under the latter part of Article 39(1) of the Criminal Act, the lower judgment becomes final and conclusive after examining whether to reduce or exempt the sentence, taking into account equity in cases where it is judged simultaneously pursuant to Article 39(1) of the Criminal Act. In this respect, the lower judgment also becomes final and conclusive.

B. According to Defendant E’s ex officio review, the record reveals that, in addition to the final judgment of the first head as indicated in the judgment below (hereinafter “the first final judgment”), the Defendant was sentenced on February 7, 2014 to imprisonment with prison labor for up to two years and a fine of up to two million won in the Ulsan District Court for fraud, etc. on August 7, 2014 (hereinafter “the second final judgment”). Of each of the crimes of this case, the crime of violation of the Electronic Financial Transactions Act among the crimes of this case is in a concurrent relationship between the first final judgment and the second final judgment under Article 37(1) of the Criminal Act, the sentence shall be determined in consideration of equity in the case where each of the crimes of this case is simultaneously adjudicated in accordance with Article 39(1) of the Criminal Act.

However, the lower court stated only the previous convictions of the first final and conclusive judgment in the first head of the crime, and omitted the previous convictions of the second final and conclusive judgment, as well as the crime of the first final and conclusive judgment and the crime of aiding and abetting fraud among the crimes of this case, Article 37