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(영문) 대전지방법원 천안지원 2018.05.09 2017재고합4 (1)
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

Defendant shall be punished by imprisonment for two years and fine for negligence of 7,00,000,000 won.

The defendant does not pay the above fine.

Reasons

The progress of the case and the scope of the trial

1. Progress of this case

A. On November 25, 2015, Daejeon District Court’s Branch found the Defendant guilty of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuing a false tax invoice), and sentenced to two years of imprisonment and fine of KRW 7,00,000,00, and did not stipulate Article 70(1) and (2) of the Criminal Act with respect to the above fine, Article 70(2) of the Criminal Act, and Article 70(2) of the Criminal Act with respect to the “application of statutes” of the judgment subject to a retrial, but the order of the judgment subject to a retrial (the detention at the work site converted the amount of KRW 7 billion and KRW 7 billion into one day) is ultimately set the period of detention of KRW 7 billion with respect to KRW 7 billion, and the Criminal Act (amended by Act No. 12575, May 14, 2014) shall be deemed to have applied Article 70(2) of the Criminal Act with respect to the above fine of KRW 100 billion or more.

Article 69(2) applied Article 69(2), and sentenced 7,00,00,000 to the detention in a workhouse for the period of converting the amount of KRW 7,00 into one day (Seoul District Court Decision 2015Gohap97 Decided November 25, 2015; hereinafter “the judgment subject to a retrial”). (b) The Daejeon High Court dismissed the Defendant’s appeal on May 2, 2016 (No. 2015No. 641) and the judgment subject to a retrial became final and conclusive on May 25, 2016 after the Defendant’s appeal was dismissed.

(c)

On October 26, 2017, the Constitutional Court sentenced Article 70(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014) that "in the event that a fine exceeding KRW 100 million is imposed, Article 2(1) of the Addenda (Act No. 12575, May 14, 2014) of the Criminal Act (amended by Act No. 12575, Oct. 26, 2017) that "if a sentence of a fine exceeding KRW 100 million is imposed, the Constitutional Court shall apply to the first public prosecution after the enforcement date of Article 70(2) of the same Act (amended by Act No. 12575, May 14, 2014)" to the effect that "Article 2(1) of the Addenda of the Criminal Act shall be in violation of the Constitution (Supreme Court Decision 2015HunBa239, 2016HunBa17 (Joint)

(d)

The defendant as above.

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