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(영문) 광주고등법원 (제주) 2018.11.21 2018노72
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

The defendant's appeal is dismissed.

Reasons

Article 2(1) of the Addenda to the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter “amended Criminal Act”) (amended by Act No. 12575, May 14, 2014; hereinafter “amended Criminal Act”) is unconstitutional and is subject to the original judgment [ Jeju District Court Decision 2014Da119, 152 (Consolidation)] by taking into account the following factors: (a) the Defendant’s act against himself/herself during a long-term prison life; (b) the period of detention of a fine of KRW 3 billion (500 million converted into KRW 600,000) imposed by the Constitutional Court on October 26, 2017; and (c) the period of detention of a fine of KRW 100,000,000,000,000,000,0000,000,000 won or more; and (d) the period of detention of a fine of KRW 1000,0,00,00.

Judgment

However, in light of the fact that the daily conversion amount of KRW 5 million, which was determined by the judgment subject to a retrial, is much more than the amount of KRW 100,000 per day conversion, and the detention period is 600 days, which is limited to 2/3 year and 3 years, which is the upper limit of the custody period as stipulated by Article 69(2) of the Criminal Act, the above conversion amount determined by the judgment subject to a retrial is deemed appropriate, and the purport of the Constitutional Court's decision of unconstitutionality is that Article 70(2) of the amended Criminal Act should not be applied to crimes committed before the enforcement of the amended Criminal Act, and that the above decision of unconstitutionality is not a reduction of the detention period in cases where the defendant was the same as the defendant who committed a crime prior to the enforcement of the amended Criminal Act.

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