The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 2,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal is unreasonable because the penalty (two million won of a fine) declared by the court below is too large.

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

According to the records of this case, on May 24, 2012, the Defendant was sentenced to a suspended sentence of two years for fraud at the Ulsan District Court, which was sentenced to a suspended sentence of two years for 8 months. On January 8, 2013, the above judgment became final and conclusive on May 23, 2014. The above judgment became final and conclusive on June 16, 2014, on which the Daegu District Court was sentenced to eight months of imprisonment with prison labor for the violation of the Punishment of Tax Evaders Act, etc. In addition, each of the above crimes and the crime of this case, which became final and conclusive, are in the relation of latter concurrent crimes under Article 37 (1) of the Criminal Act, and are in the relation of the latter concurrent crimes under Article 39 (1) of the Criminal Act, and the punishment for each

3. Thus, the judgment of the court below is reversed ex officio pursuant to Article 364(2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, and the judgment below is reversed, and it is again decided as follows.

Criminal facts

The summary of the facts charged by the court and the summary of the evidence are as follows: "The defendant was sentenced to two years of suspension of execution on the grounds of fraud at the Ulsan District Court on May 24, 2012, and the above judgment was finalized on January 8, 2013, and on May 23, 2014, the above judgment became final and conclusive on June 16, 2014 due to the violation of the Punishment of Tax Evaders Act in the Daegu District Court's inside-dong branch of the Daegu District Court on May 23, 2014." The summary of the evidence added "1........... copies of the previous records of the judgment: copy of the judgment of the case; one copy of the detailed statement of the case; and two copies of the agreement assistant meeting of the case" to the end of the evidence, as stated in each corresponding part of the judgment of the court below, and it is cited as it is in accordance with Article 369

Application of Statutes

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