특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)방조등
A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 6,000,000 won.
The defendant does not pay the above fine.
The progress of the case and the scope of the trial
1. Progress of this case
A. On November 25, 2015, Daejeon District Court: (a) found the Defendant guilty of all the charges of aiding and abetting the Defendant in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuing a false tax invoice) and aiding and abetting the Violation of the Punishment of Tax Evaders Act; and (b) imposed imprisonment with prison labor for October and a fine of KRW 6 billion; and (c) did not stipulate Article 70(2) of the Criminal Act in the “application of the statutes” of the judgment subject to a retrial under Articles 70(1) and 70(2) of the Criminal Act with respect to the above fine of KRW 6 billion; (b) however, the order of the judgment subject to a retrial (the detention in the workhouse which converted the amount of KRW 6 billion and KRW 6 million into one day) is ultimately set the period of attracting a fine of KRW 6 billion; (d) the Criminal Act (the amended by Act No. 12575, May 14, 2014).
Article 69(2) applied Article 69(2), and sentenced to detention in a workhouse for a period of one day converted into one day (Seoul District Court Decision 2015Gohap210 Decided November 25, 2015; hereinafter “the judgment subject to a retrial”). The judgment subject to a retrial became final and conclusive on December 3, 2015, as the period for filing an appeal expires.
B. On October 26, 2017, the Constitutional Court sentenced Article 70(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014) that “in the event that a fine exceeding KRW 100 million is imposed, Article 2(1) of the Addenda of the Criminal Act (amended by Act No. 12575, May 14, 2014) that Article 70(2) of the same Act that stipulates the lower limit of the detention period shall apply to the first case of a public prosecution after the enforcement date of the same Act (amended by Act No. 12575, May 14, 2014)” (Supreme Court Decision 2015Hun-Ba239, 2016Hun-Ba17 (Joint) Decided October 26, 2017) that “Where a fine exceeding KRW 100 million is imposed, the said provision of the Act becomes retroactively null and void pursuant to the main sentence of Article 47(3)
(c)
The Defendant filed the instant petition for retrial on the ground that the Constitutional Court’s above decision of unconstitutionality was rendered, and this Court rendered this case’s petition.