특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 5,300,000.
The defendant above.
1. The decision of the court below against the defendant on the summary of the grounds for appeal (unfair sentencing) (the suspended sentence of 4 years and the fine of 5.3 billion won in imprisonment of 2 years and 6 months) is too unreasonable.
2. We examine ex officio prior to the judgment on the grounds for ex officio appeal.
The Constitutional Court shall apply the amended provisions of Article 70(2) of the Criminal Act on October 26, 2017 to cases where a public prosecution is instituted for the first time after this Act enters into force.
“The decision that Article 2(1) of the Addenda (Act No. 12575, May 14, 2014) is in violation of the Constitution against the principle of no penalty penalty penalty [the Constitutional Court Decision 2015HunBa239, 2016HunBa 177 (Consolidation)] was rendered on October 26, 2017.
As a result, Article 2(1) of the Addenda loses its effect retroactively pursuant to Article 75(6) and Article 47(3) of the Constitutional Court Act. Ultimately, the amended provisions of Article 70(2) of the said Criminal Act apply only to acts after May 14, 2014, the enforcement date of the amended Act, and Article 70 of the former Criminal Act before the amendment (amended by Act No. 12575, May 14, 2014; hereinafter the same) should apply to previous acts.
However, since it is apparent that the crime of this case was committed before the enforcement date of the above amended Act, the court below cannot apply Article 70 (2) of the current Criminal Act to the custody of the defendant's prison room and can only apply Article 70 of the former Criminal Act, but the provisions of the current Criminal Act are applied. Thus, the court below is no longer erroneous in the misapprehension of laws and regulations, which affected the conclusion of the judgment.
3. In conclusion, the judgment of the court below is reversed pursuant to Article 364 (2) of the Criminal Procedure Act, and the judgment below is reversed, and it is again decided as follows, without examining the defendant's unfair argument of sentencing, on the grounds of the above ex officio reversal.
[Grounds for the judgment below] Facts constituting an offense and summary of evidence recognized by the court, and summary of evidence, of the judgment below.