1. According to the judgment of the court below, the court below recognized the facts charged as to the violation of the Customs Act, and affirmed the judgment of the court of first instance convicting the Defendant of the violation of Article 180(1) and Article 198(1) of the Customs Act, by applying Article 180(1) of the Customs Act, that the Defendant was evading customs 1,060,427 won by filing a false declaration of import price while importing Chapter 26 of Japan's Republic of Korea on the basis

2. Article 3 of the Customs Act provides that "the imported goods shall be subject to customs duties," and Article 180 (1) of the Customs Act provides that "the customs duties rate shall be in accordance with the annexed Schedules of Tariff" and Article 7 (1) of the Customs Act provides that "the customs duties rate shall be in accordance with the annexed Schedules of Tariff," and when considering the annexed Schedules of Tariff, the customs duties shall not be imposed on all imported goods, but shall be free of customs duties on certain goods on national policies.

3. Therefore, in order to determine whether the crime of evading customs duties against the instant Lony days is established, whether the instant goods are duty-free items under the Customs Act, and according to the records, the main ingredients of the instant Lony days are the manufacturing of mountain radiumumum rays and other mineral inorganic salt, etc., and the main purposes of which are the production of donye, such as mountainumumum, etc., have the same effect as the donum hot spring (see, e.g., product description and investigation record 85 pages of investigation records, and appraisal and analysis report of 149 pages of investigation records). Meanwhile, under subparagraph 3 of the General Rules on the Interpretation of the above Tariff Schedules, if the same goods can be classified into two or more subparagraphs, they shall be classified as follows:

(a) the heading expressed by the most consultation shall take precedence over the heading generally expressed;

(b)be classified into mixturess, composites composed of different or different elements, and sets which cannot be classified under the provisions of “A” shall be treated as substances or elements giving major characteristics to these goods;

C. In light of the composition and effect of the No. 2850 of the Tariff Schedules, the articles that cannot be classified under the provisions of "A" or "B" are classified into the final subparagraph in the relevant subparagraph. According to Item 6 of "State No. 28 of the Tariff Schedules" and the classification number No. 2850 of the same Tariff Schedules, radioactive source such as Raumumumumumumumumumumumumumumumumumumumumumum, etc. and the weapons or organic compound of the same class, i.e., in light of the composition and effect of the No. Rail Day, they should be classified into tariff schedule 2850 of the Tariff Schedules. (In fact, according to the materials submitted to the party member, the Korea Customs Service does not treat the same articles as this case as the relevant items in accordance with the classification number No. 2

4. Therefore, customs duties may not be imposed on taxable items under the general principle of no taxation without the law, and even in light of the principle of no taxation without the law, even if it is based on the different interpretation of the tariff schedule, it shall not be deemed that the court below failed to properly conduct a deliberation or committed an unlawful act that affected the conclusion of the judgment by misunderstanding the legal principles of a crime of evading customs duties on the premise that the date of this case was a customs-related item, although the court below did not have any grounds to impose customs duties on the exclusive defendant. Thus, the violation of the above customs-related law is reasonable. The violation of the defense tax law, which the court below found guilty, is in a commercial concurrent relationship with the crime of violating the Foreign Exchange Control Act, and is in a substantive concurrent relationship with the crime of violating the Foreign Exchange Control Act. Thus, the judgment below against the defendant cannot be reversed in its entirety

5. Therefore, the lower judgment against the Defendant is reversed, and the case is remanded to the Daegu High Court which is the lower court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Gangnam-young (Presiding Justice)