All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court (four years of imprisonment) is too unreasonable.

B. The prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Determination of the facts that the victim of the instant crime committed the instant crime was more than 10,000 won and the amount of damage was less than 24,000,000 won, and that the nature of the crime is very poor; the commission of the act of forging private documents and uttering of the relevant investigation documents and the crime of violating the Punishment of Tax Evaders Act is not less than that of the crime; further, the Defendant was punished twice by a fine, three times a sentence due to the same type of crime, and the Defendant was released on July 16, 2010 and four months after the commission of fraud, but was discharged on July 16, 201, the Defendant continued to commit the instant crime after being arrested. The Defendant continued to commit the instant crime by taking account of the following: (a) on May 2011, the damage caused by the instant crime was not recovered; (b) the Defendant’s mistake was seriously against his own wrong; (c) the Defendant’s age, character and conduct, environment, motive and circumstances before and after the instant crime was committed, it is unreasonable or unreasonable.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit. Thus, all of the appeals are dismissed under Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.

(However, since there is an obvious clerical error in the judgment of the court below, Article 25 of the Rules on Criminal Procedure applies to the criminal facts of the case No. 2014Kadan1932, May 28, 2014).