A. The sentence imposed by the court below on the Defendants (the defendant A: 10 months of imprisonment, 2 years of suspended sentence, 7 million won of probation, 7 million won of fine, 7 million won of fine) is too unreasonable.

B. The sentence imposed by the Prosecutor by the lower court to the Defendants is too uneasible and unreasonable.

2. The judgment follows: (a) under the circumstances favorable to the Defendants (such as the confession of the instant crime; (b) Defendant A was the first offender; (c) the Defendants appeared to have paid KRW 3 million out of customs duties evaded; and (d) the Defendants committed the instant crime in a planned and systematic manner for a considerable amount of ten months; and (c) under the circumstances unfavorable to the Defendants (including the fact that Defendant A committed the instant crime in a systematic and systematic manner for a considerable amount of ten months; and (d) the amount of evaded customs duties is relatively larger than 72 million won); (c) under the judgment of the court below, the Defendant was sentenced to imprisonment with prison labor and a fine; and (d) under the suspension of execution, the probation was ordered during the period of probation; and (e) other various sentencing conditions indicated in the instant argument, including Defendant A’s age, character, intelligence and environment; (d) motive, means and consequence of the instant crime; (e) the circumstances after the commission of the crime; and (e) the family relationship of Defendant A.g., the Prosecutor’s assertion and the Defendants’s assertion are without merit.

3. According to the conclusion, the appeal filed by the Defendants and the prosecutor is dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.