The judgment of the court below is reversed.

Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of 900,000,000 won.

The defendant above.

1. According to the progress records of the case, the following facts can be acknowledged.

1) On April 9, 2015, the Defendant was indicted to the Jeonju District Court on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice), violation of the Punishment of Tax Evaders Act and the Road Traffic Act, and was sentenced to imprisonment with prison labor for two years and a fine of KRW 900 million in the above court (former District Court 2014Da141, 2014Gohap27, 277). The Defendant appealed to the Gwangju High Court 2015No86, Oct. 20, 2015. The above appellate court reversed the lower judgment on October 20, 2015, and sentenced the Defendant to imprisonment with prison labor and a fine for violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (limited to the extent that the punishment of each crime is added to the maximum period of each crime), which were sentenced to imprisonment with prison labor and a fine of KRW 90,000,000,000).

(3) The Defendant filed an appeal against the judgment subject to a retrial with Supreme Court Decision 2015Do1699 Decided February 18, 2016. However, the final appeal was dismissed on February 18, 2016, and the judgment subject to a retrial becomes final and conclusive as it is. (B) The Constitutional Court of Korea (amended by Act No. 12575, Oct. 26, 2017) Article 70(2) of the Criminal Act (hereinafter “instant provision for detention in a workhouse”) (hereinafter “instant provision”).

Article 2(1) of the Addenda to the Criminal Act (Act No. 12575, May 14, 2014) that stipulates that a public prosecution shall apply to the first case after May 14, 2014 (hereinafter “Supplementary Clause of this case”).

The crime committed prior to the enforcement of the detention clause of the Labor House shall also be committed.