A defendant shall be punished by imprisonment for one year.

However, the above punishment for a period of two years from the date this judgment becomes final and conclusive.

A. Fact-misunderstanding or legal principles 1) Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) (Article 1 of the facts of the lower judgment) (Article 1 of the facts of the lower judgment) (Article 1 of the facts of the lower judgment), among the total sum table of the purchase and sales accounts submitted by the Defendant, the Dispute Resolution Co., Ltd.

There was a real transaction with about 30% of the supply price.

Therefore, this part of the facts charged should be pronounced not guilty because it constitutes a case where the amount of false tax invoice transaction cannot be specified.

Nevertheless, the judgment of the court below convicting this part of the facts charged is erroneous in the misapprehension of legal principles.

2) The Defendant violated the Punishment of Tax Evaders Act (Offense No. 2 of the lower judgment) (Article 2) on the grounds that the supply value of the bill was collected in order to cover the amount of the bill issued and the amount of the tax invoice by issuing the bill in excess of the actual purchase price upon request by K representative Director L, which is a trader, and that there was no intention of tax evasion.

In addition, there is no sufficient basis to recognize the evaded tax amount, such as it is difficult to find out which basis and calculation process were derived in determining the evaded tax amount.

Nevertheless, the judgment of the court below convicting this part of the facts charged is erroneous in the misapprehension of legal principles.

B. The sentence sentenced by the lower court (two-year suspension of the execution of imprisonment with prison labor, four-year suspension of the execution of the sentence, and a fine of 2.5 billion won) is too unreasonable.

2. Determination:

A. On October 26, 2017, the Constitutional Court of Justice ex officio with respect to a fine shall determine the period of detention in the event of failure to pay a fine or minor fine (Article 70(2) of the amended provisions of Article 70(2) of the Criminal Act (Article 70(2) of the Criminal Act).

(2) The retention period shall be determined for at least 300 days in cases where the fine to be imposed on the ship is at least 100 million won but less than 500 million won, for at least 500 million won in cases where the fine to be imposed on the ship is at least 100 million won, for at least 500 days in cases where the fine to be imposed is at least 5 billion won, and for at least 1,000 days in cases where the fine to