The judgment of the court below is reversed.

Defendant shall be punished by a fine of 20 million won.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal that the court below sentenced the defendant to the penalty (the fine of 25 million won) is too unreasonable.

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

As stated in the lower judgment, the Defendant’s act of submitting a list of total tax invoices by customer and a list of total tax invoices by seller on April 26, 2010 along with the Seocho tax invoice, as stated in the lower judgment, constitutes several crimes and constitutes a commercial concurrence under Article 40 of the Criminal Act.

Nevertheless, the court below dealt with this as substantive concurrent crimes. The court below erred by misapprehending the legal principles as to the number of crimes, which affected the conclusion of the judgment, and thus it cannot be maintained.

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

Criminal facts

The summary of the facts charged and evidence acknowledged by this court is as follows. The summary of the judgment of the court below is the same as the entry in each corresponding column of the judgment below, except that the list of total tax invoices by customer is falsely entered in the list of total tax invoices by customer under paragraph (2) 3 of the facts charged in the judgment of the court below, with the exception that the list of total tax invoices by customer is falsely entered

Application of Statutes

1. Article 10 (3) 3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply), Article 30 of the Criminal Act concerning the crime;

1. On April 26, 2010, the crime of violating the Punishment of Tax Evaders Act due to false entry or submission of a list of total tax invoices by customer, and the crime of violating the Punishment of Tax Evaders Act due to false entry or submission of a list of total tax invoices by customer, and the punishment is due to the submission of a list of total tax invoices by customer and by seller with heavy entry or omission.