The judgment of the first instance is reversed.

Defendant shall be punished by a fine of KRW 21,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal (e.g., a fine of 20 million won) of the first instance court's sentencing (e.g., a fine of 20 million won) against the accused is too weak or unreasonable.

2. Determination by authority, and the meaning of the language and text of Article 20 of the Punishment of Tax Evaders Act that "no provision on restriction on aggravation of the concurrence of fines under Article 38 (1) 2 of the Criminal Act shall apply to a person who commits an offense under Article 10 of the Punishment of Tax Evaders Act," is interpreted to the effect that "in punishing a person who commits an offense under Article 10 of the Punishment of Tax Evaders Act as a fine for both the above offenses for which judgment has not become final and conclusive at the same time, the method of imposing a fine by adding up to 1/2 of the maximum amount of the fine prescribed for the serious offense" under the main sentence of Article 38 (1) 2 of the Criminal Act does not apply. Thus, where a fine is imposed at the same time on each offense of each of the above offenses, the amount

(See Supreme Court Decision 94Do952 delivered on May 31, 1996, etc.). The first instance court sentenced the Defendant to a fine by applying Article 38(1)2 of the Criminal Act on the ground that the Defendant was sentenced to a fine for a violation of Article 10(3)3 of the Punishment of Tax Evaders Act, and on the ground that the Defendant was sentenced to a fine for a violation of Article 10(3)3 of the Punishment of Tax Evaders Act. In this regard, the first instance judgment is no longer maintained.

3. In conclusion, the first instance judgment is reversed pursuant to Article 364(2) of the Criminal Procedure Act without examining the two parties’ assertion of unfair sentencing, and it is again decided as follows.

Criminal facts

The summary of the evidence and the criminal facts against the defendants recognized by the court and the summary of the evidence are as shown in the corresponding column of the judgment of the court of first instance.