The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a year and six months, and a fine of 1,600,000,000 won.

The defendant above.

1. Summary of grounds for appeal;

A. In fact, even if the sum total of KRW 4,486,434,972 on the supply value of the false statement statement in the name of D as well as KRW 8,69,256,00 on the aggregate of the supply value of the tax invoice by sale and by purchaser as stated in false statement is not calculated, the court below found the Defendant guilty of the facts charged in this case on the ground that the sum total of KRW 13,185,69,690,972 is the above supply value, etc.

B. The sentencing of the lower court is too unreasonable.

2. Determination

A. We examine ex officio prior to the judgment on the grounds for appeal by the defendant.

According to the records, the defendant was sentenced to six months of imprisonment by the Seoul Central District Court for a violation of the Illegal Check Control Act on June 3, 2016 and the above judgment became final and conclusive on June 11, 2016, and (2) on January 26, 2017, by being sentenced to four years of imprisonment and fine of five thousand won for embezzlement, etc. at the Seoul Central District Court on January 26, 2017, and the above judgment became final and conclusive on March 24, 2017.

Therefore, the above ① The crime of this case and the judgment of this case committed prior to the day when the judgment of the previous offense became final and conclusive; ② the crime of the previous offense are concurrent crimes committed after Article 37 of the Criminal Act and Article 39(1) of the Criminal Act, taking into account equity and mitigation or exemption of punishment, and after examining whether to grant mitigation or exemption of punishment (see Supreme Court Decision 2008Do209, Oct. 23, 2008). However, the court below set the punishment of this case after examining whether to grant punishment for the crime of this case (see Supreme Court Decision 2008Do209, Oct. 23, 2008).

§ 23.