The judgment below

The part against the defendant shall be reversed.

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

1. According to the progress records of the case, the following facts are recognized:

A. On December 31, 2014, the Defendant and the applicant for reexamination (hereinafter “Defendant”) were indicted for a crime, such as violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices), and was sentenced to imprisonment for three years and six months and fine for eight billion won in the Incheon District Court (2014 Gohap 957) on July 14, 2016.

The Defendant appealed against the above judgment. On January 12, 2017, the Seoul High Court (No. 2016No. 2204) accepted the Defendant’s appeal partially and reversed the judgment of the lower court, and sentenced the Defendant to a fine of two years and six months and a fine of two billion won (hereinafter “the judgment subject to a retrial”). The Defendant’s appeal against this was dismissed, and the judgment subject to a retrial became final and conclusive on March 30, 2017.

B. In accordance with Article 2(1) of the Addenda of the Criminal Act (Act No. 12575, May 14, 2014), the original judgment subject to a retrial shall be confined in a workhouse for the period converted into one day by applying Article 70(2) of the Criminal Act, which was amended on May 14, 2014, with respect to the detention of a fine imposed on the accused.

“The Court rendered a judgment.”

(c)

Article 70 (2) of the Criminal Act (amended by Act No. 12575, May 14, 2014) that Article 2 (1) of the Addenda to the Criminal Act (Act No. 12575, May 14, 2014) that Article 2 (1) of the Constitution shall apply to cases where a public prosecution is first instituted after the enforcement date of Article 70 (2) of the Criminal Act, which is amended on October 26, 2017.

“The Constitutional Court rendered a decision [2015Hun-Ba 239, 2016Hun-Ba 177 (Consolidation)] on 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.

(d)

On February 20, 2018, the Defendant filed a petition for a new trial against the judgment subject to a new trial, and this court decided to commence a new trial, and the decision to commence the new trial became final and conclusive as it is.

2. Summary of reasons for appeal;

A. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices).