[Defendant B] The part of the judgment below against Defendant B is reversed.

Defendant

B Imprisonment with prison labor of one year and six months and fine of 800.

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

On December 2, 2016, the Daegu District Court rendered a judgment of not guilty on the charge of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (limited to the issuance, etc. of false tax invoices) against the defendant and the requester for reexamination (hereinafter referred to as "defendants"), and rendered a judgment of not guilty on the charge of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (limited to the issuance, etc. of false tax invoices) against the defendant and the requester for reexamination (hereinafter referred to as "defendants").

The Prosecutor appealed against the above judgment and appealed as Daegu High Court 2016No. 696, the appellate court accepted the prosecutor’s appeal and reversed the part against the Defendants in the judgment of the lower court on April 27, 2017, and on April 27, 2017, Defendant B’s imprisonment with prison labor and fine of KRW 800 million, and Defendant I’s imprisonment with prison labor for one year and six months, and KRW 1 year and fine of KRW 400 million; with respect to each of the above imprisonment with prison labor for two years, the enforcement thereof shall be suspended for two years; and with respect to each of the above fines, Article 70(2) of the Criminal Act amended by Act No. 12575, May 14, 201; in the event the Defendants did not pay the above fines, Defendant B shall be sentenced to the period calculated by converting KRW 1,50,000 by one day (the fractional amount shall be one day), and Defendant I shall be sentenced to the conviction of the Defendants’ judgment subject to retrial (hereinafter referred to “the judgment subject to retrial”).

The Defendants filed each appeal against the judgment subject to a retrial with Supreme Court Decision 2017Do7252, but on August 29, 2017, the judgment subject to a retrial became final and conclusive as they were all dismissed.

After that, the Constitutional Court on October 26, 2017 applied the amended provisions of Article 70(2) of the Criminal Code to the case where a prosecution is instituted for the first time after this Act enters into force.

The decision that Article 2(1) of the Addenda (Act No. 12575, May 14, 2014) is in violation of the Constitution against the principle of penalty in penalty in violation of the principle of penalty in penalty in (see Constitutional Court Decision 2010, October 26, 2017).