2. Determination: (a) the Defendant committed the instant crime over 123 times for about four years; (b) the fact that most of the evaded customs duties amount to KRW 196,788,142 is not somewhat weak; and (c) the fact that most of the evaded customs duties have not yet been paid is unfavorable to the Defendant; (d) the Defendant was aware of all the instant crimes; (b) the Defendant paid customs duties on the amount of KRW 40 million at the lower court; (c) the Defendant paid customs duties on the amount of KRW 5 million at the lower court; (d) the Defendant paid customs duties on the amount of KRW 40 million in good faith; and (e) the remainder of the evaded customs duties were paid in the first instance; (d) the Defendant had no record of criminal punishment before; (e) the Defendant had a family member; and (e) other circumstances that form the conditions for sentencing specified in the instant records and arguments, such as the motive and developments leading up to the instant crime; (e) the Defendant’s age after the crime; and (e) the Defendant’s age, character and environment.

3. The prosecutor's appeal of conclusion is without merit, and it is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.