The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

Summary of Grounds for Appeal

The sentence of the lower court (one year of imprisonment, two years of suspended execution, and 120 hours of community service order) is too unreasonable.

Judgment

A large amount of money obtained by the Defendant due to the instant crime exceeds KRW 130 million, etc. is disadvantageous to the Defendant.

However, the fact that the defendant recognized the crime of this case and reflected against the victim, the victim paid approximately KRW 70 million in the original trial, and KRW 32 million in the original trial to recover considerable damage, and the victim expressed his/her intention not to punish the defendant, and the victim expressed his/her intention not to punish the defendant, and the crime of violating the Punishment of Tax Evaders Act, the crime of violation of the Punishment of Tax Evaders Act, and the crime of concurrent crimes under the latter part of Article 37 of the Criminal Act, must be considered at the same time with the case.

Considering the circumstances favorable to the defendant and the unfavorable circumstances, comprehensively taking into account the following factors: Defendant’s age, character and conduct, environment, circumstances surrounding the crime, and circumstances after the crime, etc., the lower court’s punishment was somewhat unreasonable as it changes the sentencing conditions in the trial, resulting in the change of the sentencing conditions.

Therefore, the defendant's assertion of unfair sentencing is justified.

Therefore, the defendant's appeal is justified, and the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and it is judged as follows.

[Discied reasoning of the judgment below] Criminal facts and summary of evidence recognized by the court is identical to each corresponding column of the judgment below, and thus, they are quoted as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article 347 (1) of the Criminal Act, the choice of criminal punishment, and the choice of imprisonment;

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

1. The sentence shall be determined as per the Disposition, in consideration of the various circumstances examined prior to the reasons for sentencing under Article 62(1) of the Criminal Act;