특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 450 million.
The above fine shall be imposed on the defendant.
1. According to the records of the instant case, the following facts can be acknowledged.
A. On September 25, 2015, a public prosecution was instituted against the crime that the Defendant submitted a list of total tax invoices to the Government from October 25, 2009 to January 25, 2011, for the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) on the criminal facts that the Defendant submitted a list of total tax invoices to the purchaser.
On November 20, 2015, the Defendant was sentenced to imprisonment with labor for one year and six months, and a fine of 600 million won by a 2015 High Court Branch of the Incheon District Court. The Defendant appealed and was sentenced to imprisonment with labor for one year and a fine of 480 million won by this court on May 19, 2016, and the lower judgment was reversed and the Defendant was sentenced to imprisonment with labor for one year and a fine of 4357 million won by this court on May 19, 2016 (hereinafter referred to as “subject to a judgment subject to a retrial”). The judgment subject to a retrial became final and conclusive on July 15, 2016 by the Defendant’s dismissal of final appeal.
B. According to Article 2(1) of the Addenda to the Criminal Act (Act No. 12575, May 14, 2014), the judgment subject to a retrial ruled that, in cases where a defendant did not pay a fine by applying Article 70(2) of the current Criminal Act, 1.2 million won was detained in a workhouse for the period calculated by converting 1.2 million won into one day.
(c)
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.
Article 2(1) of the Addenda to the above Criminal Act was decided to be unconstitutional (see Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba 177, Constitutional Court Decision 2016Hun-Ba 177). 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 ( ultimately, Article 70(2) of the Criminal Act shall apply only to acts after May 14, 2014, which is the date the amended Act enters into force, and Article 70 of the former Criminal Act (amended by Act No. 12575, May 14, 2014) shall apply to the previous acts.)