Defendant

A shall be punished by imprisonment for two years.

A. Each sentence imposed by the lower court on the Defendant A (Article 1: 2 years of imprisonment and fines of KRW 300 million, additional collection of KRW 554 million, and KRW 200 million, and KRW 1.312 million of imprisonment and additional collection of KRW 1.32 million) is deemed to be undue.

B. Each sentence imposed by the lower court on Defendant B, Co., Ltd. (No. 1: a fine of KRW 30 million and a penalty of KRW 554 million, a fine of KRW 50 million: the second instance court: a fine of KRW 50 million and a penalty of KRW 1.312 million) is too unreasonable.

2. Prior to the judgment on the grounds for appeal by the Defendants ex officio, the case No. 2013No2397 of this Court, which is the case of appeal against the judgment of the court of first instance, and the case No. 2013No435 of this Court, which is the case of appeal against the judgment of the court of second instance, was consolidated in the oral proceedings of the court of first instance. The crime of each judgment of the court below is in a concurrent relationship under the former part of Article 37 of the Criminal Act, and should be sentenced to a single sentence within the scope of punishment, for which concurrent crimes are aggravated pursuant to Article 38(1) of the Criminal Act. As such, the part of the judgment of the court of first and second instance against

3. In conclusion, since the part of the judgment of the first and second judgment against the Defendants among the judgment below is reversed, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without all of the judgment of the Defendants on the grounds of appeal, and the judgment below is again decided as follows through pleading.

Criminal facts

The summary of the evidence and the facts charged against the Defendants and the summary of the evidence admitted by this court are as stated in the corresponding column of the first and second judgment. Thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Defendant A: Articles 269(2)1 and 241(1) of the Customs Act; Article 30 of the Criminal Act (the point of revenue not reported); Articles 271(2) and 269(3)1 of the Customs Act.