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(영문) 서울고등법원 2018.05.16 2017재노204
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months and by a fine of thirty thousand won.

The above fine shall be imposed on the defendant.

Reasons

1. The following facts are acknowledged according to the progress records of the case.

A. On March 29, 2016, the Defendant and the applicant for reexamination (hereinafter “Defendant”) were sentenced to imprisonment for six months and for a fine of 350 million won (at the time of converting one million won into one day) in the Suwon District Court (2015 Gohap 637), which held that “The Defendant conspired with E and submitted to the Government a sum table of accounts of KRW 3,248,718,450 in total supply price for profit-making on July 23, 2011.”

B. The lower court applied Articles 70 and 69(2) of the former Criminal Act (amended by Act No. 12575, May 14, 2014) with respect to the attraction of a fine to a workhouse.

(c)

The Defendant appealed against the lower judgment on the grounds of unfair sentencing.

The appellate court (No. 2016No. 1017) reversed ex officio the judgment of the court below that did not apply Article 70(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter “amended Criminal Act”) pursuant to Article 2(1) of the Addenda to the Criminal Act (No. 12575, May 14, 2014) on December 23, 2016, and sentenced the defendant to a suspended sentence of one year and a fine of 350,000 won (one hundred and fifty million won converted into one day) in six months, and applied the amended Criminal Act to the detention of a workhouse (hereinafter “the judgment subject to retrial”).

The judgment subject to a retrial became final and conclusive on December 31, 2016, because the defendant did not appeal.

(e)The Constitutional Court shall apply the amended provisions of Article 70(2) on October 26, 2017 to cases where a 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) stipulated in the above provision (Article 2(1) of the Addenda to the Criminal Act (amended by Act No. 12575, May 14, 201) was declared to be in violation of the Constitution (2015HunBa239, 2016HunBa17 (Joint)). The Defendant filed a petition for a retrial against the judgment subject to a retrial on the ground that the Constitutional Court rendered a decision of unconstitutionality on November 28, 2017, and this Court filed a petition for retrial by the Defendant on January 1

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