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(영문) 대구지방법원 상주지원 2018.05.10 2018재고합1
특정범죄가중처벌등에관한법률위반(조세)등
Text

1. The defendant shall be punished by imprisonment for two years and a fine of 600,000,000 won; and

2. The defendant does not pay the above fine.

Reasons

According to the progress records of the instant case, the following facts are acknowledged.

1. On June 4, 2015, the Defendant and the applicant for reexamination (hereinafter “Defendant”) were sentenced to a judgment that “the Defendant shall be detained in the Nowon-gu District Court on one day converted into the name of 1,00,000 won,” and that the Prosecutor and the Prosecutor appealed both Defendant and the Daegu High Court against the judgment subject to a retrial under the name of 2015 No. 3365, May 1, 2015, regarding the crime of the Punishment of Tax Evaders Act, such as not guilty, issuing tax invoices without supplying goods or services, and violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) with respect to the crime of violating the Punishment of Tax Evaders Act due to borrowing the name of 53 high school gas stations and F gas stations.”

On December 9, 2015, the Defendant filed a final appeal against the above appellate judgment, but withdrawn the final appeal on December 21, 2015, and the said judgment subject to a final judgment became final and conclusive on the same day.

Meanwhile, Articles 70(1), 70(2), and 69(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter the same) were applied to the order to detain a workhouse.

2. The Constitutional Court shall apply the amended provisions of Article 70(2) of the Criminal Code on October 26, 2017 to cases where a prosecution is instituted for the first time after this Act enters into force.

Article 2(1) of the Addenda to the Criminal Act (Act No. 12575, May 14, 2014; hereinafter referred to as “the Addenda to the Criminal Act”) decided to be in violation of the Constitution in violation of the principle of non-defluence of punishment (Supreme Court Decision 2015HunBa239, 2016HunBa 177 (Consolidation) Decided October 26, 2017).

Accordingly, Article 2 (1) of the Addenda to the Criminal Code is Article 75 (6) of the Constitutional Court Act.

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