특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for one year and a fine of 400,000,000 won.
The above fine shall be imposed on the defendant.
1. Summary of grounds for appeal;
A. The actual operator of misunderstanding of fact D is M, the defendant is merely a worker employed in D, and there is no fact that the defendant was involved in issuing a false tax invoice.
Nevertheless, the judgment of the court below which found the Defendant guilty of the facts charged of this case is erroneous and adversely affected by the judgment.
B. The Defendant, by misapprehending the legal doctrine, did not receive any monetary consideration from M with respect to the lending the name of the business operator to M or the issuance of false tax invoices, and thus, there was a profit-making purpose for the Defendant.
subsection (b) of this section.
Nevertheless, the lower court erred by misapprehending the legal doctrine and adversely affecting the conclusion of the judgment.
(c)
The punishment (one year of imprisonment, two years of suspended sentence, and fine of 400 million won (one thousand won of detention period in the workhouse) imposed by the court below on the defendant is too unreasonable.
2. We examine ex officio prior to the judgment on the grounds for ex officio appeal.
The Constitutional Court shall apply the amended provisions of Article 70(2) of the Criminal Act on October 26, 2017 to cases where a public prosecution is instituted for the first time after this Act enters into force.
Article 2(1) of the Addenda (Act No. 12575, May 14, 2014) decided that the Constitution is in violation of the principle of penalty in breach of the principle of penalty in penalty in (see Constitutional Court Decision 2015HunBa239, 2016HunBa17, Oct. 26, 2017) (see Constitutional Court Decision 2015HunBa239, 2016HunBa 17 (Joint)).
As a result, Article 2(1) of the Addenda loses its effect retroactively pursuant to Article 75(6) and Article 47(3) of the Constitutional Court Act. Ultimately, the amended provisions of Article 70(2) of the said 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 before the amendment (amended by Act No. 12575, May 14, 2014; hereinafter the same) should apply to previous acts.
However, since the crime of this case is obvious in the record that it was committed before the enforcement date of the above Act, the court below is the defendant's person.