The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for four months.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (six months of imprisonment) is too unreasonable.

2. On May 1, 2018, the Defendant, ex officio, was sentenced to one year and two months of imprisonment for fraud, etc. at the Jung-gu District Court, which became final and conclusive on May 9, 2018. As such, each of the above crimes against the Defendant, for which the instant facts charged and the judgment became final and conclusive on May 9, 2018, are concurrent crimes with the latter part of Article 37 of the Criminal Act, and should be sentenced in consideration of equity with the case where the judgment is to be rendered simultaneously pursuant to the main sentence of Article 39(1) of the Criminal Act, and thus, the lower judgment cannot

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act, and it is again decided as follows, since there is a ground for reversal ex officio as above.

【Grounds for another judgment】 The facts constituting a crime and summary of evidence recognized by the court in question were sentenced to imprisonment with prison labor for not less than one year and two months at the Jung-gu District Court on May 1, 2018, and the judgment on May 9, 2018 became final and conclusive on May 2018.

“1. A previous conviction in the judgment of the court below” and the summary of the evidence added “1. Pursuant to Article 369 of the Criminal Procedure Act, it is identical to each corresponding column of the judgment of the court below, except for the addition of the investigation report (the confirmation report on the date of confirmation) and each written judgment.”

Application of Statutes

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of false statement of the total amount of tax invoices by customer) concerning the facts constituting an offense, and the choice of imprisonment with prison labor;

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. The Defendant, on the grounds of sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act, issues a false tax invoice to the customer with intent to gain unjust profits.