The judgment of the court below is reversed.

Defendant shall be punished by a fine of seven million won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal (unfair sentencing)

A. The sentence of the lower court (a fine of KRW 7 million) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too uneasible and unreasonable.

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

Article 20 of the Punishment of Tax Evaders Act provides, “The Punishment of Tax Evaders Act shall not apply to a person who commits an offense under Article 10 of the Punishment of Tax Evaders Act, with respect to the restriction on aggravation of the concurrence of fines under Article 38(1)2 of the Criminal Act.”

The meaning of Article 38(1)2 of the Criminal Act does not apply to the case where a single sentence is imposed by adding up to one half of the maximum amount of fine prescribed for a serious crime when a person is punished by a fine at the same time for a number of offenses for which judgment has not become final and conclusive.

Therefore, in the case of the crime of violation of the Punishment of Tax Evaders Act Article 10 of the Punishment of Tax Evaders Act at the same time, the fine shall be separately determined for each crime and the amount of the fine shall be imposed.

(see, e.g., Supreme Court Decisions 94Do952, May 31, 1996; 2013Do11938, Dec. 26, 2013). The lower court imposed a fine at the same time for each crime violating Article 10(3)2 of the Punishment of Tax Evaders Act, while imposing a fine at the same time for each crime violating Article 10(3)2 of the Punishment of Tax Evaders Act, imposed a fine of KRW 7 million on each of the crimes, and instead imposed a fine of KRW 200,000,000 on

In so determining, the lower court erred by misapprehending the legal doctrine under Article 20 of the Punishment of Tax Evaders Act, thereby adversely affecting the judgment.

3. The judgment of the court below is reversed pursuant to Article 364(2) of the Criminal Procedure Act, and the judgment below is reversed and it is decided as follows, without examining the grounds for ex officio reversal as above.

[Discied Reasons for judgment] criminal facts.