The part on the violation of the Customs Duties Act by the evasion of China is reversed.

Defendants are punished by fine.

A. As to the non-reported revenue, Defendant A delegated the duty of filing an import declaration for the instant beer to the Secretary F of the Customs Office, but the said Defendant is deemed to have been aware of the fact that the beer had not been separately reported. Therefore, the intent for the crime of this part can be acknowledged.

B. As to the evasion of customs duties, in light of the fact that the service cost and the freight item in the form of the Inc. are clearly divided, and each of the instant Invoe (referring to the Invoe in the form of 37,39-2, 42, 44, and 46 of the investigation record; hereinafter the same shall apply) separately stated the service cost, as alleged by the Defendants, separately from the freight, the amount indicated in each of the instant Invoe column is a direct or indirect cost related to the importation of the instant Cvoe.

C. In full view of the evidence submitted by the prosecutor as above, the court below erred by misapprehending the legal principles on each of the facts charged.

2. Determination

A. 1) A’s summary of this part of the facts charged is the representative director of Defendant B, and Defendant B is a corporation with the purpose of alcoholic beverage import and sale business. A’s import of Defendant A’s goods must report to the head of customs office the name, standard, quantity, and price of the goods in question and other matters prescribed by Presidential Decree.

Defendant

A even though B imported from Canada on January 11, 2008 an amount equivalent to KRW 1,399,200 of the cost of the goods of 195 (Empty Cs) from Canada, A, however, did not file an import declaration with the head of the customs office from August 20, 201, and thereafter, filed an import declaration with the head of the customs office, even though B imported an amount equivalent to KRW 108,49,08 of the cost of the goods of 15,498 (Kegs) from August 20, 2012, as shown in the Schedule of Offenses Import Crimes.