All judgment of the court below shall be reversed.

A defendant shall be punished by imprisonment for a year and six months and by a fine of 2,200,000 won.

Defendant.

1. Case progress

A. On September 24, 2015, the Defendant was convicted of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) at the Changwon District Court, and was sentenced to imprisonment for one year and six months and three years of suspension of execution, fine of KRW 700 million (Seoul District Court 2015 Gohap 195). On January 21, 2016, the Changwon District Court found the Defendant guilty of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices), two years of imprisonment and suspended execution, three years of suspension of execution, and a fine of KRW 1.3 billion [2 years of imprisonment with prison labor and three years of suspension of execution, 2015 Gohap 240, 2016 Gohap 1, 2016 Gohap). The Defendant appealed on each of the above rulings, and the lower court reversed the Defendant’s judgment and sentenced the Defendant to a concurrent trial of KRW 2015 306 billion and 36.616

On the other hand, by applying Article 70(2) of the Criminal Act amended on May 14, 2014, the judgment subject to a retrial is subject to detention in the workhouse for the period calculated by converting the amount of KRW 3 million into one day when the defendant fails to pay a fine.

However, the Court ruled that the fractional amount was discarded.

(c)

The Defendant appealed against the judgment subject to a retrial (Supreme Court Decision 2016Do9357), but on August 17, 2016, the judgment subject to a retrial became final and conclusive because it was dismissed at a higher level.

(d)

On October 26, 2017, the Constitutional Court rendered a decision that “Article 70(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014) that Article 2(1) of the Addenda of the Criminal Act (amended by Act No. 12575, May 14, 2014) shall apply to cases where a public prosecution was first instituted after the enforcement date of the same Act” (see Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba17, October 26, 2017).”

According to the above decision, the Addenda to the Criminal Act (Law May 14, 2014) shall be amended.