According to the reasoning of the judgment of the court below, the court below acknowledged that when the goods listed in the annexed list No. 2, which were listed in the judgment of the court of first instance were carried in to the person of the defendant's defense and the non-indicted in Japan without undergoing the regular import process, they were carried in without undergoing the import process, they paid customs duties to the customs collector after receiving a partial tax disposition on the inspection team, and they were cleared through customs or withheld customs clearance by obtaining tax exemption or customs clearance by obtaining a heavy value or by obtaining a partial tax disposition on the above goods. Since they directly correspond to the facts stated in the judgment of the court below, they could not be liable for a violation of the Customs Act even if they were imported without undergoing the regular import procedure in advance, and there was no other evidence to find that the above defendants were evading customs duties by fraud or other improper means, the court below affirmed the judgment of the court of first instance as to the facts charged against the defendant 3 stock company on the premise that the above defendants were not guilty, and there was no error in the misapprehension of legal principles as to the facts charged and the records.

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Kim Yong-chul (Presiding Justice)