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(영문) 대전고등법원 2018.07.18 2017재노9
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

The judgment below

The part against the defendant shall be reversed.

The defendant's each crime of 2014 high 301.

Reasons

1. According to the records of the instant case, the following facts are recognized.

A. On October 25, 2012, from around July 25, 2013 to around July 25, 2013, the Defendant submitted to the Government a list of total accounts of separate accounts for sales and purchase; from March 2, 2012 to April 2, 2012, the Defendant was sentenced to imprisonment with prison labor for each of the crimes of April 201, 201, 14; 205; 285; 289; 301; 333; 352 (Joint); 2014; 301; 305; 4; 301; 4; 301; 4; 305; 4; 305; 4; 301; 4; 305; 4; 305; 4; 3051; 305; 4; 305; 305; 305; 301,5014.

B. The lower judgment was reversed on May 2, 2015 in Daejeon High Court Decision 2014No. 597, which is the appellate court of the lower judgment, and the Defendant was sentenced to a judgment that attracting KRW 9,000,000,000 to the workhouse for a period converted into one day (hereinafter referred to as “determination subject to a retrial”) pursuant to Articles 70(1) and 70(2) of the Criminal Act, and Article 69(2) of the same Act was rendered final and conclusive as the judgment subject to a retrial was rendered on July 17, 2015, while the Defendant was sentenced to a judgment subject to a retrial pursuant to Article 70(1) and (2) of the same Act for each of the crimes set forth in Articles 2014 and 2014, 201 and 3333, respectively.

(c)

In this regard, on October 26, 2017, the Constitutional Court rendered a decision that Article 2(1) of the Addenda to the above Criminal Act should be unconstitutional (see Constitutional Court Decision 2015HunBa239, 2016HunBa17, Constitutional Court Decision 2016HunBa17, Constitutional Court Decision 2016HunBa16, Constitutional Court Decision 75(6) and Article 47(3) of the Addenda to the above Criminal Act should be retroactively null and void pursuant to Article 75(1) of the Constitutional Court Act.

Accordingly, the amended provisions of Article 70(2) of the Criminal Code are amended.

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