The judgment below

The part against the defendant shall be reversed.

Defendant shall be punished by imprisonment of four years and six months and by a fine of ten thousand won,00,000,000.

1. The following facts are acknowledged according to the progress records of the case.

A. On September 8, 2016, the Defendant and the applicant for reexamination (hereinafter “Defendant”) filed an appeal following the sentence of imprisonment with prison labor for five years and fines for 20 billion won (20 million won (20 million won or more converted into one day) on the grounds of criminal facts, such as “the Defendant evaded the value-added tax of about KRW 2 billion between April 25, 2010 and July 25, 2012, and submitted a sum table of false tax invoices of KRW 80 billion in total for profit.”

B. On February 2, 2017, the appellate court reversed the judgment of the court below against the defendant on February 2, 2017, and sentenced the defendant to four years and six months of imprisonment and a fine of ten billion won (the detention in the workhouse for the period converted into one day). On the other hand, the appellate court dismissed the public prosecution against the violation of the Punishment of Tax Evaders Act related to AF (the part dismissing the public prosecution of this case, 2015 Gohap 284) (hereinafter “the dismissal part of the public prosecution of this case”), and became final and conclusive separately as the prosecutor did not appeal.

However, the final appeal was dismissed, and the final appeal became final and conclusive on April 26, 2017, as it became final and conclusive on this Court’s 2016No. 3007, which became final and conclusive.

(c)

Articles 70(1) and 70(2) of the Criminal Act were applied to the detention of a workhouse for a fine among the judgment subject to review.

(d)

On October 26, 2017, the Constitutional Court has applied the amended provisions of Article 70(2) in the case of 2015Hun-Ba 239, 2016Hun-Ba 177 (Joint).

Article 2(1) of the Addenda to the Criminal Act (Act No. 12575, May 14, 2014) that provides for “(1)” declared that Article 2(1) of the Addenda to the Criminal Act is unconstitutional.

E. On November 24, 2017, the Defendant filed a request for a retrial against a judgment subject to a retrial on the ground that the Constitutional Court rendered the said decision of unconstitutionality, and this Court rendered the Defendant’s seal on May 24, 2018.