A. According to the provisions of the Customs Act, the Enforcement Decree of the same Act, and the relevant public notice, there is no express provision regarding “mail subject to import declaration” in contrast to the express provision regarding “mail subject to export declaration.”

Therefore, punishment for the application of the Customs Act on the ground that the defendant did not report to the head of a customs office while exporting a name tag, etc. exceeding two million won for a postal item is not permissible as an analogical interpretation or a expanded interpretation contrary to the principle of no punishment without the law, but the court below erred by misapprehending the legal principles which found the guilty of the facts charged

B. The sentence imposed by the lower court (two years of suspended execution in August, 200, additional collection KRW 577,603,600) is too unreasonable.

2. Judgment on misapprehension of legal principles

(a) In the event that the goods are exported, imported or returned, the name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree shall be reported to the head of a customs office;

(2) With respect to goods falling under any of the following subparagraphs, a declaration thereon required by paragraph (1) may be omitted or a declaration thereon may be filed in a simplified manner prescribed by the Commissioner of the Korea Customs Service:

1. Personal effects, consignments or unaccompanied goods;

2. Article 258 (Decision on Customs Clearance of Postal Materials) (1) The head of a customs clearance office shall, when he/she decides that any postal materials cannot be exported, imported or returned, not send such postal materials or deliver them to any addressee thereof.

(2) Where any postal items, the export and import of which is approved pursuant to Article 11 of the Foreign Trade Act or any postal items that meet the standards prescribed by Presidential Decree, the addressee or sender of the relevant postal items shall file a declaration required by Article 241.

Article 269 (Offense of Smuggling) (3)