All judgment of the court below shall be reversed.

A defendant shall be punished by imprisonment for not less than two years and six months.

1. The decision of the court below on the gist of the grounds of appeal is unfair because it is too unreasonable that each punishment (the decision of the court below of the first instance: imprisonment for 2 years and 6 months; fines for 5 million won: the decision of the court below of the second instance; fines for 3 million won; and fines for 2 million won) declared by the court

2. We examine ex officio prior to judgment on the grounds for ex officio appeal.

The defendant filed an appeal against the judgment of the court below Nos. 1, 2, and 3, and this court decided to consolidate the above tax appeal cases, and each crime in the judgment of the court below Nos. 1, 2, and 3 shall be sentenced to a single sentence by judgment in the concurrent relation of concurrent crimes under the former part of Article 37 of the Criminal Act.

In this respect, the judgment of the court below is no longer maintained.

3. If so, the judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act without having to decide on the defendant's unfair argument of sentencing, and it is again decided as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence admitted by the court are as stated in the corresponding column of the judgment below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant provisions of the Criminal Act and Article 347(1) of the Criminal Act ( comprehensively including frauds described in the judgment of the first and third original court), Article 231 of the Criminal Act (Article 231 of the Criminal Act) (Article 234 and Article 231 of the Criminal Act, Articles 234 and 231 of the Criminal Act (Article 231 of the Criminal Act; Article 231 of the Criminal Act; Article 231 of the Criminal Act; Article 231 of the Criminal Act; Article 30 of the Criminal Act (Article 2 of the above Act; Articles 30 of the Criminal Act; Articles 347(1) and 30 of the Criminal Act (Article 2 of the Criminal Act; Articles 347(1) and 30 of the Criminal Act, each of the following types of frauds) concerning criminal facts

1. The defendant's reasons for sentencing under the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Code aggravated concurrent crimes are recognized, both of which are crimes of this case.