특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
A defendant shall be punished by imprisonment for two years and by a fine of 600,000,000 won.
When the defendant does not pay the above fine.
Progress of the Case
A. The defendant is found guilty of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) against the defendant in Seoul Southern District Court 2015 Gohap 431, and the defendant is punished by imprisonment with prison labor for two years and a fine of 600 million won. If the defendant fails to pay the fine, 1.2 million won shall be confined in the workhouse for a period calculated by converting the fine into one day.
However, the judgment was rendered that “the execution of the above imprisonment with prison labor shall be suspended for three years from the day this judgment became final and conclusive” (hereinafter “the judgment subject to a retrial”), and thereafter, the Defendant appealed, but the judgment subject to a retrial was finalized by withdrawing an appeal on March 29, 2016.
Meanwhile, Articles 70(1), 70(2), and 69(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter the same) were applied to an order to detain the head of a workhouse in the judgment subject to a retrial.
(b) The Constitutional Court on October 26, 2017 applies the amended provisions of Article 70(2) of the Criminal Act to the case where a prosecution is instituted for the first time after this Act enters into force.
“The decision that Article 2(1) of the Addenda to the Criminal Act (Act No. 12575, May 14, 2014) is in violation of the Constitution against the principle of no penalty penalty in violation of the principle of no penalty [the Constitutional Court Decision 2015HunBa239, 2016HunBa 17 (Consolidation)] was rendered on October 26, 2015.
Accordingly, Article 2 (1) of the Addenda was retroactively invalidated in accordance with Article 75 (6) and Article 47 (3) of the Constitutional Court Act.
(c)
On November 20, 2017, the Defendant filed a motion for a new trial on the judgment subject to a new trial.
On January 8, 2018, there are grounds for retrial in the judgment subject to a retrial.
The decision to commence the review was made and the decision to commence the review became final and conclusive as it is.
Where it is deemed that there are grounds for request for retrial only for some of the crimes in an indivisible final and conclusive judgment which has rendered a single sentence guilty of several concurrent crimes which are in the scope of judgment by this court, the judgment in which one sentence is pronounced shall be sentenced formally.