The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 2,000,000.

The defendant does not pay the above fine.

1. The decision of the court below on the summary of the grounds for appeal (three million won of a fine) is too unreasonable.

2. The fact that the defendant has the same criminal history as the judgment is disadvantageous to the defendant, but the fact that the defendant recognized the error of being erroneous when the defendant was in the past and against it is favorable to the defendant.

In full view of such circumstances and the age, character and conduct, intelligence and environment of the defendant, motive, means and consequence of the crime, and the conditions of the sentencing as shown in the records and arguments, the sentence imposed by the court below is too unreasonable.

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

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are as stated in each corresponding column 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 (amended by Act No. 11210, Jan. 26, 2012) and Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan.

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Articles 70 and 69(2) of the former Criminal Act (amended by Act No. 12575, May 14, 2014).

1. Prior to the reasons for sentencing under Article 334(1) of the Criminal Procedure Act, the sentencing conditions as set forth in the above order shall be determined by comprehensively taking account of the following factors.