The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 750,00,000.

The defendant above.

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

Defendant

On November 27, 2014, the applicant for reexamination (hereinafter “Defendant”) was indicted as a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices).

On February 16, 2016, the Suwon Flag (2014 high 697), sentenced the defendant to imprisonment for one year and six months in suspension of execution, two years in suspension of execution, and fine of KRW 700 million, and found the defendant not guilty of some charges.

The Defendant and the Prosecutor appealed against the above judgment, and the Seoul High Court (No. 2016No. 751) accepted the Prosecutor’s appeal on June 22, 2016 and reversed the judgment below and sentenced the Defendant to a fine of KRW 1 year and six months in suspension of execution, two years in suspension of execution, and a fine of KRW 750 million in the judgment subject to a retrial (hereinafter “ judgment subject to a retrial”).

On June 30, 2016, the judgment subject to a retrial became final and conclusive.

The crime subject to the judgment is that “the Defendant submitted a false list of total tax invoices by seller on January 25, 2013, and received 22 copies of false tax invoices from January 3, 2013 to April 30, 2013, and submitted a false list of total tax invoices by seller on April 25, 2013 and July 25, 2013.”

The judgment subject to a retrial was rendered by applying Article 70(2) of the Criminal Act amended on May 14, 2014, that “where a defendant fails to pay a fine, 1.5 million won shall be confined in a workhouse for a period converted into one day.”

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) 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 first instituted after the enforcement date of the same Act” (see Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba17, October 26, 2017).”

According to the above decision, Article 2 (1) of the Addenda to the Criminal Act (Law No. 12575 of May 14, 2014) was retroactively invalidated.

The defendant.