특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for three years and a fine for 2.1 billion won.
When the defendant does not pay the above fine.
On July 15, 2016, the Daegu District Court sentenced the Defendant’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as the issuance of a false tax invoice) to three years, the suspension of execution of the sentence four years, and the fine of 2.1 billion won, and sentenced the Defendant’s appeal on January 26, 2017 by applying Articles 70(1) and (2) and 69(2) of the Criminal Act with respect to the above fine, the Daegu District Court sentenced the detention of the workhouse for the period of converting the amount of KRW 4 million into one day (Seoul District Court Decision 2016 High Court Decision 98, 223 (Consolidation) decided July 15, 2016; hereinafter “instant judgment subject to a retrial”). The Defendant filed an appeal with the Daegu High Court 2016No438, which dismissed the Defendant’s appeal on January 26, 2017.
The defendant filed an appeal by Supreme Court Decision 2017Do2751, but the Supreme Court decided to dismiss the defendant's appeal on June 16, 2017.
Accordingly, the judgment subject to a retrial has become final and conclusive.
Meanwhile, with respect to Article 70(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter “amended Criminal Act”) of the Constitutional Court on October 26, 2017, Article 2(1) of the Addenda, which provides for the minimum limit of the period of detention in a workhouse where a fine exceeding KRW 100 million is imposed, violates the principle of non-taxation (No. 12575, May 14, 2014) that Article 70(2) of the amended Criminal Act that provides for the first time a public prosecution is instituted after the enforcement date of Article 70(2) of the amended Criminal Act that provides for the minimum limit of the period of detention in a workhouse.
“The Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba177 (Joint) Decided October 26, 2017) (Supreme Court Decision 2015Hun-Ba239, 2016). The Defendant filed the instant petition for retrial on the ground that the said Constitutional Court’s decision was unconstitutional.
Accordingly, on July 12, 2018, this Court rendered a decision to commence a retrial on the judgment subject to a retrial on the ground that “The application of Article 70(2) of the amended Criminal Act based on the Addenda to the amended Criminal Act was based on the concurrent imposition of a fine by the original judgment.”
Punishment of the crime
The Defendant was Daegu from April 8, 2010.