2. The circumstances favorable to the defendant are acknowledged, such as the confession of the crime of this case and the fact that the defendant reflects the mistake in depth, the defendant has no record of the same crime, there is no record of criminal punishment exceeding the fine for this paper crime, and the defendant's family member seems to clearly have a social ties relationship with the defendant, such as where the defendant's family member wanted the defendant's preference.

However, the crime of this case is deemed to have evaded customs duties of KRW 378,436,270 in total and KRW 1,071,190 in total on 95 occasions by reporting the price of the goods imported by the defendant for a period of more than two years, and has acquired property benefits of KRW 1,071,190 in total four times in total. The crime is highly likely to be punished in light of the period and frequency of the crime, and the method of the crime. The crime is likely to be punished against the legislative intent of the Customs Act with the aim of contributing to the development of the national economy by properly imposing customs duties, collecting customs duties and customs clearance of imported goods, and securing customs revenues. The fact that the defendant failed to pay the amount of the evaded customs duties, in our criminal procedure law, where the sentencing determination has a unique area of deliberation, and there is no change in the sentencing conditions compared to the first instance court, and where the sentencing of the first instance does not go beyond the reasonable scope of discretion, it is reasonable to respect the defendant's age in the first instance court.