The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of KRW 1,200,000.

The defendant above.

1. The summary of the grounds for appeal (unfair sentencing) by the court below is too heavy or too harsh (the defendant) for the punishment (two years and six months of imprisonment, three years of suspended execution, fine of 1.2 billion won, and the community service order of 120 billion won) imposed by the court below.

2. The ex officio decision-making Constitutional Court shall apply the amended provisions of Article 70(2) of the Criminal Act on October 26, 2017 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 (amended by Act No. 14, May 14, 2014) decided that Article 2(1) violates the Constitution [The Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba 177 (Consolidation) dated October 26, 2017], and Article 2(1) of the Addenda to the Criminal Act (amended by Act No. 1283, May 14, 2014) was invalidated.

Article 70(2) of the current Criminal Act is not applicable since the receipt of false tax invoices, which constitutes the criminal facts of the instant case, was conducted from January 31, 2012 to May 31, 2012, which was the date of the enforcement of Article 70(2) of the Criminal Act, on May 14, 2014, which was the date of the enforcement of Article 70(2) of the Criminal Act (Article 75(6) and Article 47(2) of the Constitutional Court Act (Article 75(6) and Article 70 of the former Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter the same). The lower court was no longer maintained since the provisions of the current Criminal Act were applied to the custody of the Defendant’s workhouse.

3. The judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act, and the judgment of the court below is reversed and it is again decided as follows, without examining the aforementioned ex officio reversal grounds.

[Grounds for a new judgment] Criminal facts and summary of evidence recognized by the court is identical to the facts constituting a crime and the summary of evidence, and thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime, Article 10(3)1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act (as a whole, fine)