특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for a term of two years and by a fine of fifty thousand won.
The above fine shall be imposed on the defendant.
1. According to the records of the instant case, the following facts are recognized.
A. On July 21, 2010, the Defendant issued an invoice for false sales from around February 24, 201 to around February 24, 201, and was sentenced to a judgment of the Daejeon District Court for red support of the Daejeon District Court 2015 High Court, which was prosecuted on July 8, 2015, on the criminal facts that each of the false invoice for purchase was issued around September 14, 2010 and around December 16, 201, to the effect that the Defendant was sentenced to imprisonment for two years, a fine for five hundred million won, and a suspended sentence for three years.
B. On September 2, 2016, the Daejeon High Court Decision 2016No. 175, which is the appellate court of the above judgment, the Defendant reversed the judgment of the lower court and sentenced the Defendant to imprisonment for two years, fines of 50,000,000, and the suspended execution three years. However, if the applicant for a retrial fails to pay the said fine, the Defendant was sentenced to a judgment to attract KRW 1,100,000 to the workhouse for a period converted into one day (hereinafter “determination subject to a retrial”) pursuant to Articles 70(1) and (2) and 69(2) of the Criminal Act, and the said judgment became final and conclusive on September 9, 2016.
(c)
In this regard, on October 26, 2017, the Constitutional Court rendered a decision that Article 2(1) of the Addenda to the above Criminal Act should be unconstitutional (see Constitutional Court Decision 2015HunBa239, 2016HunBa17, Constitutional Court Decision 2016HunBa17, Constitutional Court Decision 2016HunBa16, Constitutional Court Decision 75(6) and Article 47(3) of the Addenda to the above Criminal Act should be retroactively null and void pursuant to Article 75(1) 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, the enforcement date of the amended Act, and Article 70 of the former Criminal Act (amended by Act No. 12575, May 14, 2014) shall apply to previous acts.
(d)
On March 28, 2018, the Defendant filed a petition for a new trial against the judgment subject to a new trial, and this court rendered a decision to commence a new trial.
2. Summary of reasons for appeal;
A. The misunderstanding of facts and the misapprehension of legal principles is upon E’s request.