The judgment below

Of them, the part of conviction and innocence against the defendant shall be reversed.

Defendant shall be punished by imprisonment for a year and six months and a fine.

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

A. On May 1, 2015, the Defendant was indicted on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (taxes), the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax invoices issued) and the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax invoices issued), and the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (taxes) against the Defendant, and dismissed the public prosecution on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax invoices issued).

[2014 Gohap180, 236, 265 (Joint), 2015 Gohap29 (Joint)](b)

Both the Defendant and the prosecutor appealed against the above judgment. On January 28, 2016, the Daejeon High Court found the Defendant guilty of part of the charge of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and reversed the part of the judgment of the court below that found the Defendant guilty and acquitted. The Defendant is sentenced to 1 year and June and 13 billion won, and the prosecutor’s appeal against the dismissal of prosecution against the Defendant is dismissed.

[Cheongju] 2015No75 (Cheongju), hereinafter referred to as the "Subject Decision for Review").

The Defendant appealed on May 12, 2016, but the appeal was dismissed (Supreme Court Decision 2016Do2393). The judgment subject to a retrial became final and conclusive.

With respect to the detention of a fine imposed on the defendant in prison, the judgment subject to a retrial ruled that "in accordance with Article 70 (2) of the Criminal Act amended on May 14, 2014 in accordance with Article 2 (1) of the Addenda to the Criminal Act (Act No. 12575, May 14, 2014), "where the defendant fails to pay a fine, he/she shall be confined in the workhouse for a period converted by 13 million won into one day."

E. Meanwhile, the Constitutional Court, on October 26, 2017, determines the lower limit of the period of detention in the workhouse when a fine exceeding KRW 100 million is imposed.