The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. The sentence imposed by the court below (ten months of imprisonment) is too unreasonable.

2. In full view of the following circumstances: (a) the Defendant led to the confession of the instant crime; (b) the Defendant reported the sales, etc. to lend business funds to the Defendant; and (c) the Defendant appears to have paid all the taxes imposed pursuant to the Defendant’s report; and (c) the Defendant has no record of punishment for the same kind of crime; and (d) other circumstances that are conditions for sentencing, such as the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime; (b) circumstances after the crime; and (c) criminal records, etc., the sentence imposed by the lower court is too unreasonable, and thus, the Defendant’s assertion is unreasonable.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit.

Criminal facts

The summary of the facts charged and the evidence recognized by the court are as shown in each corresponding column of the judgment of the court below. Thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 11-2(4)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) (attached Form No. 1) (the submission of a false list of total tax invoices by customer and customer as stated in paragraph (1)) on criminal facts; Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) (attached Form No. 2 through (8)) on each former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012

1. Selection of each sentence of imprisonment;

1. The latter part of Articles 37 and 39 (1) of the Criminal Act that treats concurrent crimes (trade between each crime at the time of marketing and larceny, etc. for which judgment becomes final and conclusive);

1. Of concurrent crimes, the first sentence of Article 37, Article 38(1)2 and Article 50 of the Criminal Act shall be attached to the largest penalty;