All judgment of the court below shall be reversed.

A defendant shall be punished by imprisonment for not more than ten months.

1. Each sentence (the first instance court: imprisonment with prison labor for 8 months, and the second instance: imprisonment for 8 months and the third instance: imprisonment with prison labor for 6 months) imposed on the accused is too unreasonable;

2. We examine ex officio prior to the judgment on the grounds for appeal by the defendant.

After the first, second, and third court tried the defendant separately and rendered a judgment of conviction, the defendant filed an appeal respectively. This court decided to hold the above appeal case together with other court's decision.

However, each crime of the first, second, and third judgment against the accused is a concurrent crime under the former part of Article 37 of the Criminal Act, and one sentence should be imposed within the scope of the term of punishment aggravated for concurrent crimes pursuant to Article 38(1) of the Criminal Act.

Therefore, each judgment of the court below against the defendant was no longer maintained in this respect.

3. If so, the judgment of the court below in the first, second, and third cases is reversed ex officio. Thus, without examining the grounds for appeal by the defendant, all of the judgment below is reversed, and the judgment below is reversed pursuant to Article 364 (2) of the Criminal Procedure Act, and it is decided again as follows.

Criminal facts

The summary of the facts charged by this court and the summary of the evidence related thereto are as follows: the first and the third judgment of the court below sentenced the defendant to imprisonment with prison labor for a period of two years on November 7, 2014 on the charge of violating the Punishment of Tax Evaders Act at the Seoul Western District Court on November 15, 2014, and the judgment became final and conclusive on November 15, 2014.

With the exception of addition, “other than the pertinent column of the lower judgment,” it is cited as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 355(2), Articles 355(1) and 355(2), 231 (a) and 234, 231 (abstinence of private documents), Article 4 of the Control of Illegal Check Act, Article 30 of the Criminal Act, Articles 3(1), 2(2), and 2(1) of the Criminal Act (abstinence of illegal checks) for criminal facts, and each of them.