The part of the judgment of the court of first instance against the defendant and the judgment of the court of second instance shall be reversed.

The defendant shall be punished by imprisonment with prison labor for two years and a fine.

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

A. On May 24, 2006, from around April 15, 2009 to around April 15, 2009, the Defendant was sentenced to the Daejeon District Court Decision 2014 Gohap 509, which was prosecuted on December 11, 2014, to the effect that he/she acquired money from the Industrial Bank of Korea from the victim, and was sentenced to imprisonment for one year on July 3, 2015 and for two years of suspended execution (hereinafter “the lower judgment”).

B. On January 20, 2006, the Defendant issued false tax invoices from around May 7, 2009 to around March 31, 2009, and was sentenced to the judgment of innocence (hereinafter “the judgment of the court below 2”) on July 30, 2015 in Daejeon District Court 2015 Gohap253, which was prosecuted on July 30, 2015 with respect to the criminal facts that the Defendant received false tax invoices from around January 20, 2006 to around March 31, 2009.

(c)

In the case of Daejeon High Court Decision 2015No. 390, No. 2016 No. 51, May 13, 2016, the Defendant was sentenced to imprisonment for two years and a fine of 600,000 won for all the criminal facts subject to the original judgment, which is the appellate court of the first and second judgment, and the appellate court of the first and second judgment. However, if the Defendant did not pay the fine, the Defendant was sentenced to imprisonment for a period calculated by converting KRW 1,200,000 into one day pursuant to Articles 70(1), 70(2) and 69(2) of the Criminal Act (hereinafter “the judgment subject to a judgment subject to a retrial”).

(d)

Although the Defendant appealed against the judgment subject to a retrial, on March 30, 2017, the Supreme Court rendered a final judgment dismissing the appeal.

Accordingly, the judgment subject to review became final and conclusive on the same day.

E. Accordingly, the Constitutional Court shall apply the amended provisions of Article 70(2) of the Criminal Act on October 26, 2017 to cases where a first public prosecution is instituted after this Act enters into force.

“The Constitutional Court rendered a decision that Article 2(1) of the Addenda to the above Criminal Act violates the Constitution (see Constitutional Court Decision 2015Hun-Ba239, 2016Hun-Ba17, 2016Hun-Ba). Accordingly, Article 2(1) of the Addenda to the above Criminal Act retroactive effect pursuant to Articles 75(6) and 47(3) of the Constitutional Court Act.