Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and by a fine not exceeding 4.2 billion won.

When the defendant does not pay the above fine.

The progress of the case and the scope of the trial

1. In the case of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) against the Defendant in the course of the instant case, the Daegu District Court sentenced that “the Defendant shall be punished by imprisonment with prison labor for two years and six months and a fine of KRW 4.2 billion, and if the Defendant fails to pay the said fine, the Defendant shall be detained in the workhouse for the period calculated by converting the amount of KRW 5 million into

(hereinafter referred to as “the subject decision for review”). After that, the Defendant’s appeal was dismissed on May 25, 2017 (Tgu High Court 2016No700), and the subject decision for review was finalized on June 2, 2017.

On the other hand, Article 70(1) and (2) and Article 69(2) of the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter the same) were applied to an order to detain the head of a workhouse in the judgment subject to a retrial.

On October 26, 2017, the Constitutional Court decided that Article 2(1) of the Addenda of the Criminal Act (Act No. 12575, May 14, 2014) violates the Constitution against the principle of no punishment in violation of the principle of no punishment.

[Court Decision 2015Hun-Ba239, 2016Hun-Ba177 (merged) dated October 26, 2017] Accordingly, Article 2(1) of the Addenda of the Constitutional Court Act was retroactively invalidated in accordance with Articles 75(6) and 47(3) of the Constitutional Court Act.

On October 30, 2018, the Defendant filed a petition for a new trial on the grounds of the foregoing Constitutional Court’s decision. On March 29, 2019, this Court rendered a decision to commence a new trial on the grounds that there were grounds for a new trial as stipulated in Article 47(4) of the Constitutional Court Act regarding the judgment subject to a new trial. The foregoing decision to commence a new trial

2. Where there are grounds for a retrial under Article 47(4) of the Constitutional Court Act, and a decision to commence a retrial was rendered, the scope of the trial in the retrial procedure shall be based on the facts acknowledged in the judgment subject to retrial.