The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

20,070,000 won shall be additionally collected from the defendant.

3.2

1. Summary of grounds for appeal: Imprisonment with prison labor for not more than eight months and additional collection);

2. Determination ex officio: A judgment on the grounds for appeal by the latter part of Article 37 of the Criminal Act, prior to the judgment on the grounds for appeal by which necessary consideration of concurrent crimes is to be considered, the Defendant was sentenced ex officio on January 16, 2019 by imprisonment with prison labor for six months at the Jung-gu District Court, prior to the pronouncement of the lower judgment, and the judgment became final and conclusive on January 24, 2019. The crimes of this case and the above crimes for which the judgment became final and conclusive on January 24, 2019, are in concurrent crimes under the latter part of Article 37 of the Criminal Act, and the equity with the case to be adjudicated simultaneously pursuant to

3. Accordingly, the court below's decision is reversed pursuant to Article 364 (2) of the Criminal Procedure Act without examining the two parties' assertion of unfair sentencing, and it is so decided as follows.

[Discied Reasons for the Judgment] Summary of facts constituting an offense and evidence recognized by the court below, and summary of evidence are as stated in the corresponding column of the judgment below.

(Article 369 of the Criminal Procedure Act). Application of law

1. Article 347 (1) of the Criminal Act (Fraud) and Article 111 (1) of the Attorney-at-Law Act concerning facts constituting an offense;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes (a punishment provided for more severe fraud between a crime of fraud against a victim B, a crime of violation of the Attorney-at-Law Act, and a punishment);

1. The latter part of Article 37 of the Criminal Act and Article 39 (1) of the Criminal Act concerning concurrent crimes punishable by imprisonment with prison labor for choice of punishment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The latter part of Article 116 of the Attorney-at-Law Act;

1. A person who has a reason for sentencing under Article 334(1) of the Criminal Procedure Act of the provisional payment order: A mitigated person, such as the fact that, in light of the nature, circumstances, and methods of the instant crime, the criminal liability of the accused is grave, and that the victims of the fraudulent crime have not been used, shall be equity with the case where the confession and the judgment had already become final and conclusive, together with the case of fraud.