The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding nine hundred million won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. The sentence of the lower court (three years of suspended execution for two years of imprisonment, and fine of nine hundred million won) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Ex officio determination

A. With respect to the statutory provisions applicable to the detention in a workhouse, the Constitutional Court shall, on October 26, 2017, determine the period of detention in the event of failure to pay a fine or minor fine under Article 70(2) of the amended Criminal Act (Article 70(2) of the Criminal Act) (1) of the same Act.

(2) The retention period shall be determined for at least 300 days in cases where the fine to be imposed on the ship is at least 100 million won but less than 500 million won, for at least 500 million won in cases where the fine to be imposed on the ship is at least 100 million won, for at least 500 days in cases where the fine to be imposed is at least five billion won, and for at least 1,000 days in cases where the fine

The provisions of this Act shall 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 to the Criminal Act (Act No. 12575, May 14, 2014) decided that Article 2(1) of the former Criminal Act would be in violation of the Constitution against the principle of no punishment penalty (see Constitutional Court Decision 2015HunBa239, 2016HunBa17, 177 (Consolidation))). Accordingly, the aforementioned supplementary provision has lost its effect retroactively pursuant to Articles 75(6) and 47(3) of the Constitutional Court Act. Ultimately, the amended provisions of Article 70(2) of the same Act apply only to acts after May 14, 2014, which are the date the amended Act enters into force, and the former Criminal Act (Amended by Act No. 12575, May 14, 2014; Act No. 12575, May 14, 2014; Act No. 709, Feb. 7, 2017>

shall apply to such institution.

Meanwhile, in the instant case, the act of issuing a false tax invoice and receiving a false tax invoice for H-related sales and the false purchase tax invoice from September 5, 2012 to January 2013, which was before the enforcement date of the above amendment, is the act of issuing a false tax invoice for F-related sales.