The judgment of the court below is reversed.

A defendant shall be punished by a fine of 500,000 won.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal that the court below rendered is too unreasonable to impose a fine of 500,000 won.

2. Prior to the judgment on the grounds for appeal by the Defendant’s ex officio, the following facts are examined: (a) the KICS case summary agreement assistant conference, and each written decision (Supreme Court Decision 2015Do14703, Daegu High Court Decision 2015No257, and 2014Nohap190). The Defendant was sentenced to imprisonment for one year and six months for the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) at the Daegu High Court on September 10, 2015; and (b) the fact that the judgment became final and conclusive on March 31, 2016; and (c) the crime of this case constitutes concurrent crimes under the latter part of Article 37 of the Criminal Act and the crime of this case after examining whether to reduce or exempt punishment in consideration of equity and cases where the judgment is concurrently rendered pursuant to Article 39(1) of the Criminal Act. Therefore, the lower judgment becomes no longer determined in this regard.

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 assertion of unfair sentencing, on the grounds of ex officio reversal as seen above, and the following is again decided after pleading.

Criminal facts

The summary of the facts constituting an offense and the summary of the evidence admitted by this court are as follows: (a) the first head of the lower judgment’s criminal charge is as follows: (b) “The Defendant was sentenced by the Daegu High Court on September 10, 2015 to imprisonment with prison labor for one year and six months; (c) three years of suspension of execution of one year and six months; and (d) a fine of one billion won on March 31, 2016; and (c) “the judgment became final and conclusive on March 31, 2016” in the summary of the evidence; and (d) the KICS case agreement assistant, and each written decision (Supreme Court Decision 2015Do14703, Daegu High Court Branch Decision 2015No257, Daegu High Court Branch Decision 2014 High Court Decision 190).”