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(영문) 대구지방법원 2018.04.18 2018재고합1
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

A defendant shall be punished by imprisonment for a year and a fine of KRW 450,000,00.

When the defendant does not pay the above fine.

Reasons

On October 14, 2016, the Daegu District Court sentenced the Defendant’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) to two years of suspension of execution and a fine of KRW 450,000,000,000,000 for one year, and applied Articles 70(1) and 69(2) of the Criminal Act with respect to the said fine, the Daegu District Court sentenced the detention of a workhouse for the period of converting one million won into one day (hereinafter “the judgment subject to a retrial”) by applying Articles 70(1) and 69(2) of the Criminal Act. The judgment subject to a retrial became final and conclusive on October 22, 2016.

In this regard, with respect to Article 70(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter “Revised Criminal Act”) of the Constitutional Court on October 26, 2017, Article 2(1) of the Addenda (No. 12575, May 14, 2014) that stipulates the minimum limit of the period of detention in the workhouse shall be applied to cases where a public prosecution is first instituted after the enforcement date of Article 70(2) of the amended Criminal Act that sets forth the minimum limit of the period of detention in the workhouse.

“The Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba177 (Joint) Decided October 26, 2017) (Supreme Court Decision 2015Hun-Ba239, 2016). The Defendant filed the instant petition for retrial on the ground that the said Constitutional Court’s decision was unconstitutional.

Accordingly, on March 13, 2018, the Court applied Article 70(2) of the amended Criminal Act based on the Addenda to the amended Criminal Act while the judgment subject to a retrial was imposed concurrently with a fine.

Determination of the Supreme Court (Article 70(2) of the Criminal Act does not explicitly state the applicable column of the decision subject to a retrial, but the above decision seems to be based on Article 70(2) of the amended Criminal Act in accordance with the aforementioned Addenda clause), and the Constitutional Court decided to commence a retrial on the decision subject to a retrial on the ground that there is a cause of reexamination as prescribed by Article 47(4) of the Constitutional Court Act.

Punishment of the crime

The defendant is a person who has been engaged in scraping and non-retailing wholesale and retail business with the trade name of D in G in the Gyeonglbuk-gun C.

(1) Anyone shall make a profit;

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