All judgment of the court below shall be reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

1. The summary of the grounds for appeal (Article 1: 10 months of imprisonment with prison labor and the second judgment: imprisonment with prison labor for one year) of the lower court is too unreasonable.

2. The first instance judgment case and the second instance judgment case against the defendant were consolidated in the judgment of the court below ex officio. Each of the above combined cases against the defendant is concurrent crimes under the former part of Article 37 of the Criminal Act, and one punishment should be imposed in accordance with Article 38(1)2 of the Criminal Act.

Therefore, each judgment of the court below can no longer be maintained.

3. Accordingly, 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. The judgment of the court below is reversed, and it is again decided as follows

[Discied reasoning of the judgment] Criminal facts and the summary of evidence against the defendant recognized by the court is identical to the corresponding column of the judgment of the court of first and second instances. Thus, they are cited as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 11(1) of the Punishment of Tax Evaders Act relating to the relevant criminal facts, Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 347(1) of the Criminal Act (including the fraud and fraud of Victim Q) of the Criminal Act; Article 355(1) of the Criminal Act (including embezzlement) of the Criminal Act; Articles 355(1) of the Criminal Act; Articles 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31

1. Article 35 of the Criminal Act among repeated crimes (Article 25 of the Criminal Act concerning each of the crimes other than the crimes specified in paragraph (2) of the same Article in the judgment of the second court)

1. Of concurrent crimes, the fact that the defendant's reasons for sentencing under the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act recognized each of the crimes in this case is favorable to the defendant.

On the other hand, the defendant is living together in the same crime.