When the defendant does not pay the above fine.

A. On January 9, 2015, Seoul Central District Court 2013 Gohap 1321, the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) against the Defendant and the Punishment of Tax Offenses Act, the judgment of innocence was rendered on the charge of violating the Punishment of Tax Offenses Act on January 9, 2015, and the conviction was recognized only for the crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (tax), and the Defendant is punished by imprisonment with prison labor for one year and six months and a fine of six hundred million won, and if the Defendant fails to pay the fine, the period calculated by converting one million won into the old

Article 70(1) and (2), and Article 69(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter the same shall apply) are applicable to a judgment subject to a retrial, where both an appeal and a final appeal were dismissed, and the judgment subject to a retrial became final and conclusive (Seoul High Court Decision 2015No294, Jul. 10, 2015; Supreme Court Decision 2015Do1432, Oct. 15, 2015). Meanwhile, in a judgment subject to a retrial, Article 70(1) and (2), and Article 69(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter the same shall apply) with respect

(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 December 15, 2017, the Defendant filed a motion for a retrial on the instant judgment subject to a retrial.

This Court held on January 11, 2018 that there exists a ground for retrial under Article 47(4) of the Constitutional Court Act with respect to a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) among the instant 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.

(e).