The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a term of two years and six months and by a fine of two thousand won.

The defendant above.

1. The decision of the court below on the summary of the grounds for appeal (the imprisonment of two years and six months and the fine of two billion won) is too unreasonable.

2. The lower court determined that the Defendant was guilty of the facts charged in the instant case and sentenced the Defendant to a fine of KRW 2 years and six months and a fine of KRW 2.4 billion, and held that the Defendant was detained in a workhouse for a period converted into one day when the Defendant did not pay a fine by applying Article 70(2) of the current Criminal Act pursuant to Article 2(1) of the Addenda of the Criminal Act (Act No. 12575, May 14, 2014).

However, Article 2(1) of the Addenda to the Criminal Act provides that “The amended provisions of Article 70(2) of the Criminal Act shall apply to cases where a public prosecution is instituted for the first time after the enforcement of this Act” is retroactively invalidated on October 26, 2017 (see Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba177 (merged)). Thus, the amended provisions of Article 70(2) of the Criminal Act shall apply only to acts after May 14, 2014, the enforcement date of the amended Act, and Article 70 of the former Criminal Act (Amended by Act No. 12575, May 14, 2014) shall apply to the previous acts.

However, the revision of Article 70 (2) of the current Criminal Act cannot be applied to the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) relating to the Defendant’s fine of this case before May 14, 2014.

Nevertheless, the court below erred in the application of Article 70 (2) of the current Criminal Code to the defendant's detention in prison.

3. Accordingly, the judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing on the ground of ex officio reversal, and it is again decided as follows.

[Reasons for the Judgment] Article 369 of the Criminal Procedure Act is the same as the relevant column of the judgment of the court below on criminal facts and the summary of evidence.