The non-guilty part is reversed, and that part of the case is remanded to the Panel Division of the Seoul Central District Court.

1. The Customs Act requires that the name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree be declared to the head of the relevant customs office when he/she intends to import goods (Article 241(1)), and the person who files a false declaration on the matters referred to in Article 241(1) when he/she files an import declaration shall be punished for committing a false declaration referred to in Article 276(2)4;

(1) Article 276(1) of the former Customs Act (amended by Act No. 12027, Aug. 13, 2013; hereinafter “former Customs Act”) provides that a person who falsely reported the price of goods among the matters under Article 241(1) shall be punished.

The summary of this part of the facts charged (1) In order to import the goods of Defendant A, the name, standard, quantity and price of the goods concerned, and other matters prescribed by Presidential Decree shall be reported to the head of the relevant customs office and shall not be reported or falsely reported.

Nevertheless, on April 30, 2013, when the Defendant reported to the head of the Incheon Airport customs office a Import declaration number of KRW 3,7770 of WOMN TPP 3,770 to G, the Defendant reported 1.7 U.S. dollars 3.44 of the unit price of the actual goods from that time to October 5, 2015, and filed a false declaration of the price of KRW 252,008 of the clothing (the actual cost of the goods is equivalent to KRW 1,354,076,063 of the actual cost of the goods; hereinafter referred to as “instant clothing”) at KRW 435,817,193.

(2) Defendant B, a representative director of the Defendant, committed the act of violating the Customs Act in relation to the Defendant’s business.

B. As to the determination, the lower court does not regard “price” of goods as “value” under Article 241(1) of the Customs Act as “value”.