All judgment of the court below shall be reversed.

Defendant shall be punished by a fine of 18,000,000 won.

The above fine shall be imposed on the defendant.

1. The summary of the grounds for appeal (the first instance court’s fine of KRW 8,00,000, the second instance court’s fine of KRW 10,000) is too unreasonable.

2. Ex officio determination, the court of first and second trials before remanded the case of appeal against the defendant. Each of the crimes in the first and second judgments of the court below is in a concurrent relationship with the defendant under the former part of Article 37 of the Criminal Act, and should be punished as a single sentence within the term or amount of punishment increased by concurrent crimes in accordance with Article 38(1) of the Criminal Act. In this regard, the judgment of the court below cannot be maintained any more.

3. Accordingly, the judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act, and it is again decided as follows, without examining the defendant's assertion of unfair sentencing, on the grounds of ex officio reversal.

Criminal facts

The summary of the facts charged and the evidence admitted by the court is identical to each corresponding column of the judgment below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) and Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act and the selection of fines concerning the crime;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 4 (2) of the former Punishment of Tax Evaders Act (the restriction on concurrent crimes of fines shall not apply, and the fines shall be prescribed and added up for each crime);

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The sentencing grounds of Article 334(1) of the Criminal Procedure Act for the provisional payment order do not coincide with that of the defendant, favorable circumstances such as the defendant committed each of the crimes in this case and against his wrongness, and the defendant has a record of criminal punishment for a period of time including a violation of the Act on the Control of Fraud or Illegal Check Control, etc., and the defendant is false.