The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

1. The main point of the grounds for appeal is that the sentence (five million won penalty) imposed by the court below on the defendant is too unreasonable.

2. Ex officio determination

A. In light of the language, legislative intent, etc. of the latter part of Article 37 and Article 39(1) of the Criminal Act, where a crime not yet adjudicated could not be judged concurrently with the crime for which judgment became final and conclusive, the concurrent crime relationship after Article 37 of the Criminal Act cannot be established, and the sentence shall not be imposed, or mitigated or exempted in consideration of equity and equity (see, e.g., Supreme Court Decision 2014Do469, Mar. 27, 2014). Furthermore, according to evidence duly adopted and examined by the lower court, the Defendant was sentenced to imprisonment with labor for not more than ten months with prison labor for embezzlement, etc. and the judgment became final and conclusive on Sept. 3, 2014 (hereinafter “final judgment”), and each of the above final and conclusive judgment shall be deemed final and conclusive on Sept. 24, 2015 (hereinafter “final and conclusive judgment”), and the crime of embezzlement shall be deemed final and conclusive on Sept. 26, 2014.

Nevertheless, the lower court erred by misapprehending the legal doctrine under Article 39(1) of the Criminal Act that sentenced punishment in consideration of equity with the case where the second final and conclusive judgment is concurrently rendered pursuant to Article 39(1) of the Criminal Act with regard to each crime committed after the final and conclusive judgment became final and conclusive, thereby adversely affecting the conclusion of the judgment.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the grounds for appeal by the defendant, and the judgment of the court below is reversed.