A. In full view of the evidence submitted by the prosecutor to assert misconception of facts or misapprehension of legal principles as to the non-guilty part of the judgment of the court below (the violation of the Customs Act due to smuggling (declaration of other goods) and the violation of the Act on Regulation and Punishment of Criminal Proceeds Concealment), the court below erred by misapprehending the legal principles or acquitted the Defendant on the part of the judgment of the court below, since it is recognized that there is no identity between the exported goods and the actual exported goods. Thus, the court below found the Defendant guilty of the violation of the Customs Act due to smuggling export under Article 269(3)2 of the Customs Act and the violation of the Act on Regulation and Punishment

B. 1) Judgment of the court below on the assertion of misconception of facts or misapprehension of legal principles as to the violation of the Customs Act (main facts charged) due to smuggling export (declaration of other goods) 1) The defendant, in collusion with I and K from November 1, 2009 to July 16, 2013, in the same manner as stated in paragraph (1) of the facts charged in the judgment of the court below, exported 23,382 of clothing such as Tts of 1,839,889,151 won at a total of 198 times as stated in the attached list I of crimes in the judgment of the court below, and exported the relevant exported goods by reporting it as different goods from the relevant goods. 2) The court below held that this part of the facts charged constituted a case where there is no proof of a crime, but it did not separately be acquitted from the order of the court below since it found the defendant guilty of each violation of the Customs Act due to a false preliminary declaration, which constitutes an offense under this part of the charges.

The term "exported goods and other goods" in Article 269 (3) 2 of the Customs Act shall not mean all goods other than those declared in accordance with the export declaration nor shall they be exported.