The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for seven months.

1. The sentence imposed by the court below (eight months of imprisonment) is too unreasonable.

2. In light of the judgment, there are circumstances unfavorable to the defendant, such as the fact that the defendant was sentenced to a punishment heavier than the suspension of the execution of imprisonment due to the same and different types of crimes, the defendant committed the crimes in Section 2-A, B, C, D, and No. 3 of the judgment of the court below during the period of repeated crime due to fraud, the victims want the punishment of the defendant, and the total amount of the tax invoice issued by the defendant in falsity exceeds KRW 80 million.

On the other hand, there are favorable circumstances for the defendant, such as the confession of all of the crimes of this case and the statement that they are divided, the injury suffered by the victim in relation to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, the defendant deposit KRW 1,000,000 for the victim of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, the vehicle driven by the defendant is covered by the comprehensive motor vehicle insurance, and the insurance money is paid to the victims of the traffic accident of this case, and the defendant deposits KRW 10,60,000 for the victim of the crime of fraud in the trial.

In full view of the above circumstances and the Defendant’s age, character and conduct, intelligence and environment, relationship to victims, motive and background of each of the instant crimes, means and results thereof, circumstances after the commission of the crimes, criminal records and family relations, etc., the sentence imposed by the lower court cannot be maintained any longer because it was somewhat unreasonable.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit.

Criminal facts

The summary of the facts charged and the summary of the evidence admitted by the court is "1. The defendant's partial statement" in the summary of the evidence of the court below.