The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 2,000,000.

The above fine shall not be paid by the defendant.

The main point of the grounds for appeal is that the lower court’s punishment (amounting to KRW 4,00,000) is too unreasonable.

2. Before the judgment on the grounds of ex officio appeal is examined, and according to the result of the case search conducted by this court, the defendant, on July 13, 2017, was sentenced to imprisonment for a period of 2 years and a fine of 3,900,000 won for a violation of the Punishment of Tax Evaders Act at the Gwangju District Court on July 21, 2017, and the judgment became final and conclusive on July 21, 2017. Thus, the crime of violation of the Punishment of Tax Evaders Act of this case is in the concurrent relationship between the crime of violation of the Punishment of Tax Evaders Act of this case for which the judgment became final and conclusive and the crime of violation of the Punishment of Tax Evaders Act of this case after Article 37 of the Criminal Act at the same time, the sentence shall be imposed in consideration of equity with the case where the above crimes are to be adjudicated pursuant

3. In conclusion, the judgment of the court below is reversed ex officio pursuant to Article 364(2) of the Criminal Procedure Act without examining the defendant's unfair assertion of sentencing, and the judgment below is reversed and it is again decided as follows after pleading.

Criminal facts

The summary of the facts and evidence against the defendant recognized by this court is as follows: "The defendant was sentenced to two years of suspension of execution and fine of 3,90,000 won in August 13, 2017 for the violation of the Punishment of Tax Evaders Act at the Gwangju District Court on July 13, 2017, and the judgment became final and conclusive on July 21, 2017.

Except for the addition of “,” it is identical to each corresponding column of the lower judgment, 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 (Optional to the punishment);

1. After Article 37 of the Criminal Act concerning the treatment of concurrent crimes: Provided, That Article 39 (1) (limited to the crimes of each judgment and the crimes of violation of the Punishment of Tax Evaders Act for which judgment becomes final and conclusive);

1. Article 37 (former part of Article 37 of the Criminal Act, Article 38 (1) 2 and Article 50 of the Criminal Act (Between the crimes in its holding) of the aggravated Punishment of Concurrent Crimes