All the judgment of the court below, excluding the rejection of an application for compensation order, shall be reversed.

A defendant shall be punished by imprisonment for two years.

1. The summary of the grounds for appeal is too unreasonable that each of the punishments (ten months of imprisonment, ten months of imprisonment, and eight months of imprisonment) sentenced by the court below is too unreasonable.

2. Prior to the determination of the Defendant’s argument on the grounds of appeal, the first instance court held that the Defendant filed an appeal against the instant judgment by both the lower court and the pleadings were combined in the trial. However, each offense against the Defendant, which the lower court rendered against the Defendant, should be adjudicated simultaneously in accordance with Article 38 of the Criminal Act and sentenced to a single sentence. Thus, the lower court’s judgment was no longer maintained.

3. Accordingly, the court below's decision is reversed in its entirety except for the rejection of an ex officio application for compensation order pursuant to Article 364 (2) of the Criminal Procedure Act, and it is so decided as follows through pleadings.

Criminal facts

The summary of facts and evidence recognized by the court is the same as the entries of each 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 Article of the Criminal Act, Articles 347(1), 30 of the Criminal Act, Articles 231, 30 of the Criminal Act, Articles 234, 231, and 30 of the Criminal Act, Articles 231, 231, and 30 of the Criminal Act, Article 347(1) of the Criminal Act, Article 347(3) of the Punishment of Tax Evaders Act (the submission of a false list of total tax invoices by customer and the submission of a false list of tax invoices by customer), Article 10(3) of the Punishment of Tax Evaders Act (the submission of a false list of total tax invoices by customer and the submission of a false list of tax invoices by customer), each of the choice of imprisonment

1. Article 35 of the Criminal Act among repeated crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The grounds for sentencing under Articles 25(1), 31(1), and 31(3) of the Act on Special Cases concerning the Promotion, etc. of Orders for Compensation and Declaration of Provisional Execution are as follows: (a) deceiving three victims by forging documents under the name of another person.