특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The part of the judgment of the court of first instance against the defendant is reversed.
Defendant shall be sentenced to a fine of KRW 540,00,000 for one year and six months of imprisonment.
1. According to the records of the instant case, the following facts are recognized.
A. On January 25, 2012, from around March 10, 2012 to around March 10, 2012, the Defendant submitted to the Government a false list of total tax invoices with a false entry, and was sentenced to a judgment of the Daejeon District Court 2014 High Court 264 Gohap264 case (hereinafter the same case was combined with the above court 2014 High Court 248 case), on July 11, 2015, which was prosecuted on July 31, 2014 due to the fact that the Defendant issued false tax invoices from January 26, 2012 to March 6, 2012, and was sentenced to a fine of KRW 540,000,000.
B. The lower judgment was reversed on January 15, 2016 in Daejeon High Court Decision 2015No 366, 2015 No. 636 (Consolidation), which is an appellate court of the lower judgment, but the Defendant was sentenced to a judgment to attract KRW 1,080,000 to a workhouse for a period calculated by converting the amount of KRW 1,000 from one year and six months to one year and six months (hereinafter “instant judgment subject to a retrial”) pursuant to Articles 70(1), 70(2), and 69(2) of the Criminal Act where the Defendant did not pay the fine.
(c)
The Defendant appealed against the judgment subject to a retrial, but was dismissed by the Supreme Court on March 28, 2016.
Accordingly, the judgment subject to a retrial was finalized on April 1, 2016.
(d)
In this regard, the Constitutional Court on October 26, 2017 applied the amended provisions of Article 70(2) of the Criminal Code to the case where a prosecution is instituted for the first time after this Act enters into force.
“The Constitutional Court rendered a decision that Article 2(1) of the Addenda to the above Criminal Act violates the Constitution (see Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba 177, Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba). Accordingly, Article 2(1) of the Addenda to the above Criminal Act retroactively lost its effect pursuant to Articles 75(6) and 47(3) of the Constitutional Court Act.
Accordingly, the amended provisions of Article 70(2) of the Criminal Act apply only to acts after May 14, 2014, which were the date of the enforcement of the amended Act, and for previous acts, the former Criminal Act (Act No. 1258, May 14, 2014).