A. As to the acquitted portion of the judgment of the court below on the erroneous determination of facts, in case where the domestic transportation company voluntarily submits the export declaration of goods in advance to the customs office and then exports the goods at the request of the exporting company upon the request of the export company, it shall not be determined the identity of the goods reported in accordance with the export declaration based on the 10 unit classification code under the "Customs Statistics Integration Korea", and the judgment of the court below which acquitted the domestic transportation company of violation of the Customs Act due to smuggling export, which is the primary charge, was erroneous in the misapprehension of the facts and affected the judgment

B. As to the guilty portion of the judgment of the court below on the unreasonable sentencing, in light of the number of the Defendant’s crimes and the export amount, etc., the sentence of the court below (fine 2,000,000) imposed on the Defendant is too uneasible

2. Determination

A. (1) As to the erroneous determination of facts, the court below found the Defendant not guilty on the ground that the evidence submitted by the prosecutor alone is insufficient to recognize that the Defendant exported goods different from the pertinent export goods on the grounds that: (a) the crime sight table of the judgment of the court below was adjusted by comparing the transport details requested by G et al. to transport companies, including L et al., and the export declaration records of G et al.; (b) even based on the description, it is difficult to ascertain what kind of the goods actually exported to Japan are limited to “class, etc.”; and (c) further, there is no prosecutor’s specific proof as to whether the classification code of the goods actually exported to Japan is consistent with the classification code of the goods reported by the transport company, etc.

(2) We examine dives and, in the case of this case, on the basis of the 10-unit classification code specified in the Harmonized System of Korea.