The judgment below

The part against the defendant shall be reversed.

Defendant shall be punished by a fine of twenty-eight million won.

The defendant above.

1. The sentence (28 million won) imposed by the court below on the summary of the grounds for appeal is too unreasonable.

2. Before determining the Defendant’s unfair assertion of sentencing, the record reveals that the Defendant was sentenced on January 29, 2015 by imprisonment with prison labor for a crime of violating the Punishment of Tax Evaders Act at the Daegu District Court, which was following the sentence of the lower judgment, and the above judgment became final and conclusive on May 2, 2015. As such, the Defendant’s crime of this case is in the concurrent relation between the crime for which the said judgment became final and the crime of this case, and the latter part of Article 37 of the Criminal Act, and is determined by taking account of equity in the case where the judgment is to be rendered at the same time pursuant to Article 39(1) of the Criminal Act, and thus, the lower judgment

3. Therefore, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the defendant's unfair argument of sentencing, and the part of the judgment of the court below against the defendant is reversed, and it is again decided as follows.

[Re-written judgment] The summary of criminal facts and evidence against the defendant recognized by the court is the first head of the criminal facts, and the judgment was finalized on May 2, 2015, when the defendant was sentenced to eight months of imprisonment for the violation of the Punishment of Tax Evaders Act at the Daegu District Court on January 29, 2015.

“1. Previous convictions in the judgment of the court below” is the same as the corresponding column of the judgment of the court below, except for addition of “1. Net case search and judgment text” to the summary of the evidence, and thus, they are cited as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 10(1)1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act (a point of issuing a false statement of tax amount), Article 10(3)1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act (a point of issuing a false statement of tax amount), and selection of fines for each crime;

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

1. The former part of Article 37 of the Criminal Act, the Punishment of Tax Evaders Act, and the Punishment of Tax Evaders Act;