It is obvious that such a defendant is guilty as long as he/she falsely reported Maksan in China as North Korea.

Even if the Defendant did not constitute “a person who intends to import goods” under Article 241 of the above Act, the Defendant was convicted of having filed a false report in collusion with the accomplices who have obligation to report, recognizing that the instant Macane was North Korea.

2. Determination

A. According to the evidence submitted by the Prosecutor’s summary of the judgment below, the Defendant: (a) mediated the trade between JINXUN (JINXN JIG) and the KIND, a domestic importer; and (b) the import declaration form is recognized as China even if the origin of the Mactan in this case is North Korea.

However, the Defendant merely is an intermediary and it is difficult to regard the Defendant as the subject of a false declaration under Article 241 of the Customs Act, and there is no evidence to prove that the Defendant was involved in the false declaration, such as the facts charged, even though he knows that the Defendant was North Korea, not North Korea.

Therefore, the facts charged in this case constitute a case where there is no proof of crime, and thus, is acquitted pursuant to the latter part of Article 325.

B. 1) On the premise of determination, the purpose of Article 241(1) and Article 276(2)4 of the Customs Act is to contribute to the development of the national economy and to secure import and import goods by ensuring the proper imposition and collection of customs duties and customs clearance for the exported and imported goods (Article 1 of the above Act), and Article 241(1) of the above Act imposes a duty to report on those who intend to export, import or return goods to ensure the proper imposition and collection of customs duties and customs clearance for the exported and imported goods.