The part of the judgment of the court below excluding the compensation order shall be reversed.

Defendant shall be sentenced to one year of imprisonment and fine of KRW 2,00,000.

1. The summary of the grounds for appeal (the first judgment: the one year suspended by imprisonment; the two years suspended by imprisonment with prison labor; the two years suspended by imprisonment with prison labor in October; and the third judgment of the court of the court of the court of the court of the appeal: the two million won suspended by imprisonment with prison labor) that the court of the court of the court of the

2. Prior to the judgment on the grounds for appeal by the defendant ex officio, each appeal case by the court below was consolidated. Each offense in the judgment of the court below which the court below found guilty is one of the concurrent offenses under the former part of Article 37 of the Criminal Act, and the sentence should be imposed within the scope of the term of punishment increased by concurrent offenses in accordance with Article 38(1) of the Criminal Act. Thus, the judgment of the court below cannot be maintained any more in this respect.

3. According to the conclusion, the judgment of the court below is reversed without examining the defendant's assertion of unfair sentencing, and the part of the judgment of the court below except the compensation order is reversed, and it is again decided as follows through pleading.

Criminal facts

The summary of the facts of the crime and the evidence acknowledged by this court shall be as follows: “30,00,000 won” in Section 2 of Section 12 of the judgment of the court of first instance shall be as follows; “6 par value 30,000 won per face value 5 million won household check”; “A copy of each additional value added book” in Section 2 of the judgment of the court of second instance shall be as “a copy of each additional value-added tax re-assessment resolution”; “a copy of each additional value-added tax” in Section 5 of the judgment of the court of second instance shall be as “a copy of each additional value-added tax re-assessment resolution”; “a copy of each additional tax invoice by customer” in Section 6 shall be as “a copy of each list of the tax invoices by customer and a copy of the individual tax invoices by seller”; and two in

1. Except as otherwise expressly stated in the rules of employment, a detailed statement of unpaid money and other valuables (2001) and each benefit ledger, it is identical to each corresponding column of the judgment of the court below, and thus, it is acceptable as it is.

Application of Statutes

1. Article 347 of the Criminal Act applicable to the crime and Article 347 of the choice of punishment.