Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 3,200,000 won.

The defendant does not pay the above fine.

The progress of the case and the scope of the trial

1. Progress of this case

A. On February 16, 2016, the Seoul Western District Court found the Defendant guilty of the charge of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuing a false statement of tax, etc.) and sentenced the Defendant to two years and six months of imprisonment, three years of suspended execution, and fine of KRW 3.2 billion, with respect to the above fine, the Seoul Western District Court sentenced the Defendant to detention in prison for the period of converting the amount of KRW 4 million into one day by applying Articles 70(1), 70(2), and 69(2) of the Criminal Act (Seoul Western District Court Decision 2014Da375, Feb. 16, 2016; hereinafter referred to as “the judgment subject to a retrial”). Although the Defendant appealed against the judgment subject to a retrial, the appellate court dismissed the appeal on August 12, 2016.

The defendant appealed to the Supreme Court Decision 2016Do13158 on the above appellate judgment, but the Supreme Court decided to dismiss the appeal on November 18, 2016.

Accordingly, the judgment subject to a review was finally affirmed.

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) (Article 2 (1) of the Addenda of the Criminal Act (Act No. 12575, May 14, 2014) shall be unconstitutional." (The Constitutional Court Decision 2015HunBa239, 2016HunBa177, Oct. 26, 2017) that Article 2 (1) of the Addenda of the Criminal Act (amended by Act No. 12575, May 14, 2014) shall apply to cases where a public prosecution was instituted for the first time after the enforcement date of the same Act (amended by Act No. 12575, Oct. 26, 2017).

(c)

On April 13, 2018, the Defendant filed the instant request for retrial on the grounds that the Constitutional Court’s foregoing decision was unconstitutional, and this Court rendered a decision to commence a retrial on April 13, 2018 on the grounds that there was a ground that there was a ground for review as stipulated in Article 47(4) of the Constitutional Court Act.

2. Where a decision to commence a retrial has been made on the grounds of a retrial stipulated in Article 47(4) of the Constitutional Court Act.