The judgment of the court below is reversed.

Defendant shall be punished by a fine of nine million won.

The defendant does not pay a fine.

1. The gist of the grounds for appeal is that of the lower court’s punishment of 12 million won (a fine of 12 million won) too unreasonable.

2. Article 20 of the Punishment of Tax Evaders Act provides that "no provision on restricted aggravation with respect to concurrent fines under Article 38 (1) 2 of the Criminal Act shall apply to a person who commits an offense under Article 10 of the Punishment of Tax Evaders Act," and where a fine is concurrently imposed on several offenses for which judgment has not become final and conclusive, the fine shall be separately determined for each offense, and the amount of the fine shall be imposed

(2) In the instant case where a public prosecution was instituted against the Defendant for a violation of Article 10(3)1 and 3 of the Punishment of Tax Evaders Act, the lower court sentenced the Defendant to a fine of KRW 12 million for all of the crimes subject to concurrent crimes under Article 38(1)2 of the Criminal Act, while imposing a fine for the violation of the Punishment of Tax Evaders Act due to each of the offenses at the same time, and did not add up fines for each of the offenses. The lower court sentenced the Defendant to a fine of KRW 12 million for all of the crimes subject to concurrent crimes under Article 38(1)2 of the Criminal Act.

In light of the above legal principles, the judgment of the court below is erroneous in the misunderstanding of legal principles under Article 20 of the Punishment of Tax Evaders Act, which affected the conclusion of the judgment.

3. The judgment of the court below is reversed ex officio pursuant to Article 364(2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, on the ground that the above grounds for reversal ex officio, and the judgment below is again decided as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are all the same as the corresponding columns 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 10 (3) 1 of the Punishment of Tax Evaders Act and Article 30 of the Punishment of Tax Evaders Act, which provides for the relevant provisions concerning the facts constituting an offense and for which punishment is selected;