(b) The effects of the import license, in case where the license was granted by falsity or other illegal means;

B. Even if the import license is granted to the head of a customs office with the approval for import of raw materials in the name of the president of the Korea Textiles Export Association in a fraudulent manner such as forging a letter of recommendation for import of foreign currency in the name of the president of the foreign exchange bank, which is necessary to obtain the approval for import of the raw materials, the import license shall not be deemed to be void as it constitutes an administrative act with significant and obvious defects.

The case is remanded to Busan High Court.

According to Articles 137 and 181 of the Customs Act prior to the amendment by Act No. 4027 of December 26, 198 (hereinafter referred to as the "Customs Act"), a person who intends to export, import (including the entry into the export-free zone) or return goods shall file a declaration with the head of the relevant customs office and obtain a license (in case of an export-import declaration, the person who files the declaration shall submit documents such as the written approval for export and import of the goods in question, and in case of an export-import declaration, the person who files the declaration shall also submit documents such as the written approval for export and import of the goods in question, and in case of an export-import declaration, the goods which require permission, approval and other conditions as prescribed by the Acts and subordinate statutes shall be proved to have satisfied the requirements for the permission, approval and other conditions with the head of the relevant customs office). Thus, Article 139 and Article 145(1) of the Customs Act and Article 123-2 of the Enforcement Decree of the Customs Act provide that a license shall be punished as an export-free act.

The court below found that the defendant conspired with the non-indicted 1 and forged six copies of the recommendation for import of raw materials in the name of the president of the Korea Textiles Export Association (the stamp image of the president of the Korea Textiles Export Association marked on six forged recommendations shall be removed by seals of the president), and the Industrial Bank of Korea which is the foreign exchange bank shall obtain the approval (Article 6(1), Article 17, Article 23 of the former Trade Act, Article 32(1), Article 19(1), Article 25 of the former Enforcement Decree of the Foreign Trade Act, Article 104 of the same Act, and Article 104 of the same Act, which provides that the defendant's act of importing raw materials for foreign exchange earnings shall be deemed to be invalid by submitting the above 8th approval for import without the authority of the head of the Korea Textiles Export Association, and the above 19th approval for import of raw materials shall also be deemed to be invalid by submitting the above 19th approval for import with the authority of the head of the Korea Textiles Import Association to the head of the Korea Customs Office.

However, if the facts are as acknowledged by the court below, foreign exchange is obtained by forging a letter of import approval under the name of the president of the Korea Textiles Export Association, which is necessary for obtaining the approval of the biological death, and even if the defendant obtained the import license by submitting a letter of import approval obtained by unlawful means as above at the time of filing the import declaration with the head of the customs office, it cannot be deemed null and void as it is an administrative act with significant and obvious defects. Thus, the defendant cannot be deemed to have obtained the import license of this case (Article 4027 of Act No. 4027 of Dec. 26, 1988) by amending Article 181 of the Customs Act to punish "the person who obtained the import license of Article 137 by fraudulent or other unlawful means", and newly establishing the same provision as the person who exported, imported, or returned the goods without obtaining the license of Article 137).

Therefore, the judgment of the court below which recognized the establishment of the crime of non-licensed import under Article 181 of the Customs Act against the defendant shall be deemed to have influenced the judgment by erroneous application of the interpretation and application of the law. Thus, the ground for appeal pointing this out is that the court below's judgment is not reversed without the need to judge the first ground for appeal and the grounds for appeal by the

Therefore, the judgment of the court below is reversed, and the case is remanded to the court below for a new trial and determination. It is so decided as per Disposition by the assent of all participating judges.

Justices Lee Jae-sung (Presiding Justice)