The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 15,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal is unreasonable because the sentence (20 million won penalty) imposed by the court below on the defendant is too unreasonable.

2. Prior to the judgment on the grounds for appeal by the Defendant’s discretionary decision, according to the records of this case, the Defendant was sentenced to a suspended sentence of three years on February 12, 2014 to imprisonment with prison labor for the crime of aiding and abetting a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Daejeon High Court on February 12, 2014, and the above judgment became final and conclusive on February 20, 2014. As such, each of the crimes in the judgment of the lower court against the Defendant and the above crimes for which the judgment became final and conclusive on February 20, 2014, are concurrent crimes with the latter part of Article 37 of the Criminal Act, and thus, the lower court omitted this and thus, the lower court was unable to be maintained.

3. As such, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the defendant's unfair argument of sentencing, and the judgment below is reversed and it is again decided as follows.

Criminal facts

The summary of the facts constituting a crime and the summary of the evidence recognized by the court, among the reasoning of the judgment of the court below, were sentenced to a suspended sentence of three years and six months on February 2014 by the Daejeon High Court on February 12, 2014, for the crime of aiding and abetting a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), and the above judgment was finalized on February 20, 2014.

“A summary of the evidence” column “1. The Defendant’s oral and legal statement at the trial;

1. Except for the addition of “report on previous convictions and results of confirmation of the disposition,” it is identical to the corresponding column of the judgment of the court below, and thus, it is acceptable in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) (amended by Act No. 11210, Jan. 26, 201) relating to the relevant criminal facts and the selection of punishment.