The part of the violation of the Foreign Exchange Transactions Act is excluded from adjudication.

The subject of the declaration of return under the Customs Law includes the case where the goods, which had no intention to import from the country, were in the domestic bonded area and were exported from the country to the country.

The gold bars listed in the facts charged of the instant case (referring to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Customs Duties) and the violation of the Customs Duties Act; hereinafter the same shall apply) constitute “foreign goods” which arrive in Korea from Hong Kong before an import declaration is accepted, and constitute goods subject to return declaration under the Customs Duties Act, since they arrive in the Incheon International Airport Transfer Area and re-exported back to a foreign country without undergoing import clearance after having arrived at the Incheon International Airport Transfer Area, which constitutes goods subject to return declaration under the Customs Duties Act.

Korea is not a simple transit or transfer place of the gold leader of this case, but a place of departure from the gold leader, which is inevitably required to clean the place of departure from the gold leader, and the place of departure from the second place of departure.

Therefore, the gold leader of this case is subject to the return declaration.

Nevertheless, the court below held that the gold leader of this case is not subject to the return declaration on the premise that the goods not subject to the return declaration or the arrival at the Incheon State's port does not have arrived in the Republic of Korea.