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 three years from the date this judgment became final and conclusive.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor) by the lower court is too unreasonable.

2. Ex officio determination

A. In light of the language, legislative intent, etc. of the relevant legal doctrine and the latter part of Article 37 and Article 39(1) of the Criminal Act, if a crime for which judgment has not yet been rendered could not be judged concurrently with the crime for which judgment has already become final and conclusive, the relationship of concurrent crimes under the latter part of Article 37 of the Criminal Act cannot be established, and it is reasonable to interpret that a sentence may not be imposed or the sentence may not be mitigated or exempted in consideration of equity and equity

On the other hand, Article 38 of the Criminal Act is not applicable to several crimes which have not yet been adjudicated before and after the final judgment became final and conclusive, since there is no final and conclusive judgment on the grounds that the crimes committed before and after the final and conclusive judgment cannot be judged concurrently with the crimes for which the final and conclusive judgment became final and conclusive, among several crimes, the relation of concurrent crimes under the former part of Article 37 of the Criminal Act is recognized and Article 38 of the Criminal Act is not applicable.

(See Supreme Court Decision 2014Do469 Decided March 27, 2014, etc.). B.

Before the judgment on the grounds for appeal by the defendant in this case, on October 13, 2014, the defendant was sentenced to two years of imprisonment for a crime of violating the Punishment of Tax Evaders Act at the Daejeon District Court on October 21, 2014, and the above judgment was finalized on October 21, 2014. On January 26, 2017, the court sentenced two years of suspended sentence to eight months of imprisonment for fraud and became final and conclusive on February 3, 2017.

However, the crime of fraud, which became final and conclusive on February 3, 2017, was committed before October 21, 2014, which is the date when the judgment on the crime of violating the Punishment of Tax Evaders Act becomes final and conclusive. Since the Defendant’s instant crime of fraud was committed after October 21, 2014, which is the date when the judgment on the crime of violating the Punishment of Tax Evaders Act became final and conclusive, the Defendant’s instant crime of fraud was committed after October 21, 2014, the date when the said judgment