All judgment of the court below shall be reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall be imposed on the defendant.

1. The summary of the grounds for appeal (in the case of the first judgment: fine of KRW 10 million; fine of KRW 2 million: fine of KRW 5 million); and fine of KRW 5 million is too unreasonable.

2. We examine ex officio the defendant's grounds for appeal prior to the judgment ex officio.

First, each of the crimes in the first instance case is a false entry and submission of a list of total invoices by customer and by seller corresponding to the second half of 2008, and each of the above crimes is a separate crime. However, according to the records of this case, the defendant can be found to have submitted the above list of total invoices by sales to the head of Sungdong Tax Office on January 28, 2009 at the same time as an accompanying document of the report. Thus, each of the above crimes is in a mutually concurrent relationship, and the judgment of the court below which made multiple concurrent crimes based on the substantive concurrent relation, is erroneous in the misapprehension of legal principles as to the number of crimes, which affected the conclusion of the judgment. Thus, the first instance judgment cannot be maintained further.

In addition, the defendant filed an appeal against each judgment of the court below, and the court of the court of the first and second instance decided to concurrently examine the above two appeals cases, and since the crimes of the first and second court against the defendant are concurrent crimes under the former part of Article 37 of the Criminal Act and should be sentenced to a single sentence, the judgment of the court below in this regard 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, without examining the Defendant’s assertion of unfair sentencing, on the grounds of the above ex officio reversal, and the judgment below is reversed in entirety, and it is again decided as follows

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are all the same as the corresponding columns of the judgment of the court below, so it is in accordance with Article 369 of the Criminal Procedure Act.