The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a year and a fine of 650,000,000 won.

The above fine shall be imposed on the defendant.

1. The summary of the grounds for appeal (e.g., imprisonment and fine of KRW 650 million) imposed by the lower court is too unreasonable.

2. On September 15, 2009, the lower court found the Defendant guilty of both the crime of fraud and the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice, etc.) from October 25, 2008 to January 25, 201, and sentenced the Defendant to imprisonment with prison labor of one year and six months and fine of a fine of a KRW 650 million in accordance with Article 2(1) of the Addenda of the Criminal Act (Act No. 12575, May 14, 2014). In so doing, the lower court sentenced that the Defendant shall be detained in the workhouse when the said fine is not paid in accordance with Article 70(1) and (2) of the Criminal Act and Article 69(2) of the Addenda of the Criminal Act (Act No. 12575, May 14, 2014).

However, the amended provisions of Article 70(2) of the Criminal Act apply to cases where a public prosecution is instituted for the first time after this Act enters into force, "Article 2(1) of the Addenda of the Criminal Act shall apply to cases where a public prosecution is instituted on October 26, 2017 (the Constitutional Court Order 2015HunBa239, 2016HunBa177 (Consolidation)) and Article 75(6) and Article 47(3) of the Constitutional Court Act retroactively becomes null and void pursuant to Article 70(2) of the Criminal Act. Thus, the amended provisions of Article 70(2) of the Criminal Act shall apply only to acts after May 14, 2014, the enforcement date of the amended Criminal Act, and Article 70 of the former Criminal Act before the amendment (amended by Act No. 12575, May 14, 2014).

However, the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice) relating to the fine of this case was committed before May 14, 2014, which was the enforcement date of the amended Criminal Act, and the revised provisions of Article 70 (2) of the current Criminal Act cannot be applied, and Article 70 (2) of the former Criminal Act can only be applied, and the court below applied Article 70 (2) of the current Criminal Act when imposing a fine concurrently and ordering the detention of the workhouse. Thus, the court below erred in the application of the Act