The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10 million.

The above fine shall not be paid by the defendant.

The gist of the defendant's appeal is that the punishment (the penalty amounting to KRW 40 million) imposed by the court below is too unreasonable, but it is ex officio before determining the above grounds for appeal.

Where a fine is imposed concurrently on a crime of violation of the Punishment of Tax Offenses Act due to the offenses committed in violation of Article 10 of the Punishment of Tax Evaders Act, in accordance with Article 20 of the Punishment of Tax Offenses Act, the restriction on concurrent fines under Article 38 (1) 2 of the Criminal Act shall not apply, but the restriction on concurrent fines shall be imposed separately for each offense, and the amount of fine shall be imposed by a fine shall be imposed separately for each offense.

The court below held that in this case where the prosecution was instituted for the violation of Article 10 (3) 1 of the Punishment of Tax Evaders Act more than 12 times, the court below erred by misapprehending the legal principles on Article 20 of the Punishment of Tax Evaders Act, which affected the conclusion of the judgment, on the grounds that Article 38 (1) 2 of the Criminal Act applies the provision on aggravation of restriction on concurrent fines as to all of the offenses, while imposing fines for each offense, and omitting the process of adding up fines for each offense.

Therefore, the judgment of the court below shall be reversed in accordance with Article 364 (2) and (6) of the Criminal Procedure Act, and the judgment shall be rendered again after pleading as follows.

Criminal facts

The summary of the judgment of the court below is identical to each corresponding column of the judgment of the court below, and thus, it is cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act (elective selection of fines);

1. Article 37 of the Criminal Act for the treatment of concurrent crimes: Provided, That Article 39 (1) shall apply;

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (Article 38(1)2 of the Criminal Act does not apply to the restrictive aggravation provisions, but with respect to each crime, a fine of KRW 80,000,000,160,1050,1350,1350,450,600,000,0000,000,000,000,000,000,000,000,00