The judgment of the court below is reversed, and the case is remanded to the Seoul Eastern District Court Panel Division.

Before determining the grounds of appeal, we examine it ex officio.

Article 20 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same) provides that “The meaning of Article 10 of the Punishment of Tax Evaders Act does not apply to a person who commits an offense under Article 10 of the Punishment of Tax Evaders Act.” It is interpreted to the effect that Article 38(1)2 of the Criminal Act provides that “The method of imposing a single punishment by increasing the maximum amount of fines for any of the above offenses for which judgment has not become final and conclusive by one-half of the total amount of fines for the most serious offense shall not apply to the punishment of a fine at the same time.”

Therefore, in the event that a fine is imposed on the crime of violation of the Punishment of Tax Offenses Act due to each of the above offenses at the same time, the fine should be separately imposed for each of the offenses and sentenced to a fine in total.

(2) In the case of this case where a public prosecution was instituted for a violation of each subparagraph of Article 10(3) of the former Punishment of Tax Evaders Act, the court below imposed a fine of KRW 150,000 on all of the crimes without further proceeding to impose a fine for each of the crimes, while imposing a fine for the violation of each subparagraph of Article 10(3) of the former Punishment of Tax Evaders Act, and imposed a fine of KRW 150,000 on all of the crimes.

In light of the above legal principles, the judgment of the court below is erroneous in the misunderstanding of the legal principles under Article 20 of the former Punishment of Tax Evaders Act, which affected the conclusion of judgment. Thus, the judgment below cannot be reversed.

Therefore, without further proceeding to decide on the grounds of appeal, the lower judgment is reversed, and the case is remanded to the lower court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices on the bench.