Defendant shall be punished by a fine of KRW 15,000,000.

The above fine shall not be paid by the defendant.

The judgment of the court below ex officio applied Article 10 (1) 1 of the current Punishment of Tax Evaders Act to all the facts charged in its judgment.

However, the Punishment of Tax Evaders Act was wholly amended by Act No. 919 on January 1, 2010 and enforced on the same day. The amended Act amended Article 11-2(1)1 of the former Punishment of Tax Evaders Act (hereinafter “former Punishment of Tax Evaders Act”) to impose a fine equivalent to not more than twice the amount calculated by applying the tax rate of value-added tax to imprisonment with labor for not more than one year or supply value on “a case where tax invoices are entered and issued” under Article 10(1)1 of the amended Act to impose a fine equivalent to not more than twice the amount calculated by applying the tax rate of value-added tax to the amount of imprisonment with labor for not more than one year or the value of supply.”

Therefore, the former Punishment of Tax Evaders Act should apply to the issuance of false statements in 1-48 of the facts constituting a crime committed before January 1, 2010, which was enforced by the amended Act.

Nevertheless, since the court below did not apply the law of the time of action as to the above part of the facts charged in this case, but applied the law after amendment to the whole facts charged in this case, the judgment of the court below cannot be maintained as it is.

Judgment

The judgment of the court below is reversed pursuant to Article 364(2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, on the ground of the above ex officio reversal.

Criminal facts

The summary of facts constituting an offense and evidence recognized by this court shall be as shown in the respective columns of the judgment below.

Article 369 of the Criminal Procedure Act is quoted as it is.

The laws and regulations;