A defendant shall be punished by imprisonment for a year and eight months, and a fine of 9,600,000,000 won.

The defendant does not pay the above fine.

Case progress and scope of this Court's inquiry

1. Case progress

A. On June 19, 2015, the Defendant was sentenced to a judgment on the violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) that “Defendant shall be punished by imprisonment with prison labor for one year and eight months, a fine of 9.6 billion won,” and that “where the above fine is not paid, Defendant shall be detained in the workhouse for the period calculated by converting 9.6 million won into one day” (hereinafter referred to as “the judgment on the retrial”), and the judgment subject to a retrial became final and conclusive on December 2, 2015, after the Defendant appealed, although the Defendant appealed, it was dismissed.

B. On October 26, 2017, the Constitutional Court rendered a decision that Article 70(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014) stipulating the lower limit of the period of detention in the workhouse (amended by Act No. 12575, May 14, 2014) that “in the event of a sentence of a fine exceeding KRW 100 million, Article 2(1) of the Addenda of the Criminal Act (amended by Act No. 12575, May 14, 2014) shall apply to a case where a public prosecution is first instituted after the enforcement date of the sentence” (Article 2(1) of the Addenda of the Criminal Act (amended by Act No. 12575, Oct. 26, 2017) shall be contrary to the principle of unreasonable payment in the Criminal Act). Accordingly, the aforementioned Addenda retroactively invalidated its effect pursuant to Article

C. The Defendant requested a retrial on the judgment subject to a retrial on the grounds that the above Constitutional Court’s decision of unconstitutionality was rendered.

Accordingly, on December 11, 2018, this Court rendered a decision to commence a retrial on the ground that “The decision to commence a retrial had a ground for retrial stipulated in Article 47(4) of the Constitutional Court Act, since the Supreme Court calculated the period of detention in prison based on the Addenda of the Criminal Act and Article 70(2) of the Criminal Act with the concurrent imposition of fines,” and the above decision to commence a retrial became final

2. Where a decision on commencing a retrial has been made on the grounds for a ground for retrial under Article 47(4) of the Constitutional Court Act, the scope of the trial of this Court.