The judgment of the court below is reversed.

Defendants shall be punished by a fine of KRW 4,000,000.

Defendant

A The above fine shall be imposed.

1. When considering various circumstances against the Defendants in light of the summary of the grounds for appeal, the sentence of the lower court (a fine of KRW 4,000,000) is too unreasonable.

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

The lower court: (a) applied Article 10(3)1 of the Punishment of Tax Evaders Act (wholly amended by Act No. 11210, Jan. 26, 2012) to the Defendants’ respective crimes of this case; (b) the statutory penalty under the aforementioned provision is stipulated as “a fine equivalent to not more than three years’ imprisonment, or a fine not exceeding three times the amount calculated by applying the tax rate of value-added tax to the supply price entered in the tax invoice and invoice.” However, the Punishment of Tax Evaders Act was wholly amended by Act No. 9919, Jan. 1, 2010; and (c) Article 2 of the Addenda provides that “The application of the penal provisions to acts before the enforcement of the above Act shall be governed by the previous provisions.” Since each of the crimes of this case was committed between May 30, 2009 and June 26, 2009, the amended Punishment of Tax Evaders Act should be applied to each of the above statutory penalties calculated under Article 10(3)1 of the former Punishment Act.

In this respect, the judgment of the court below is no longer maintained.

3. Therefore, the court below's decision on the ground of ex officio reversal is without examining the defendants' assertion of unfair sentencing. Article 364 (2) of the Criminal Procedure Act.