A. The mistake of facts and misapprehension of legal principles did not know at the time that the defendant A imported North Korean mineral through a foreign company, but did not definitely resolve to import it into the Republic of Korea, and there was no intention to commit a violation of the Customs Act.

B. The first instance court’s punishment on the Defendants of unreasonable sentencing (a fine of five million won) is too unreasonable.

2. Determination

A. The following circumstances acknowledged by the evidence duly adopted and investigated by the first instance court on the assertion of mistake of facts and misapprehension of legal principles, namely, ① Defendant A’s examination of the import of the North Korean Marina in the instant case through G of the F company, stating in the relevant documents “the inter-Korean exchange law issues arising from the import,” and “the domestic import becomes impossible because the exporter becomes North Korea,” etc. prior to the instant case, such as:

5. 24. Taking full account of the following facts: (a) the Defendant appears to have promoted the import of the said goods with the knowledge of the prohibition of the import of goods in North Korea; (b) the said Defendant remitted large amounts of US dollars to G on the basis of the false import invoice at the time of the instant case; (c) the said Defendant attempted to replace the origin certificate regarding the instant imported goods with G; and (b) the said Defendant also visited North Korea with G on November 2009 in relation to the instant imported goods; (c) exported equipment from the domestic manufacturing company through G to take out of North Korea by attaching the trademark of an overseas manufacturing company to the domestic manufacturing company around May 2010; and (c) around March 201, it was necessary to obtain approval from the Minister of Unification with the knowledge of the fact that there were many experiences in North Korea in the process of performing the instant imported goods, such as remitting the U.S. dollars to theJ, which was the cause of the North Korean colon in China, and issuing the certificate of large volume donation in the name of the Joseon Korea Overseas Korea.