관세법위반
The defendant's appeal is dismissed.
1. As to the smuggling income as stated in Paragraph 2 of the judgment below in the summary of the grounds for appeal, the Defendant only received the picture sent through E in Korea by D and did not intend to import the picture. Therefore, the Defendant is liable to report only to E or D.
The defendant does not constitute "a person who is obligated to report the import of goods" under the Customs Act.
2. According to Articles 241(2) and 96(1) of the Customs Act, since the term "personal effects" and "personal effects of travelers" under Article 96 subparag. 1 of the Customs Act may be exempted from filing a declaration under Article 241(1) of the Customs Act or filed a declaration in a simplified manner prescribed by the Commissioner of the Korea Customs Service as prescribed by Presidential Decree (hereinafter "simplified import declaration"), and the notice on the customs clearance of travelers and their personal effects (Notice No. 2009-59, Feb. 10, 2010; 2010-17, Jun. 10, 2010; 2010-71, Jun. 10, 2010; 2013-1, etc. of the Enforcement Decree of the Foreign Trade Act shall be permitted to carry travelers' personal effects from the Korea Customs Service on which they are declared free from customs clearance to the extent that they are not recognized by the head of the relevant customs office in accordance with Article 27 subparag. 13-1-3(3-1) and 4) of the Enforcement Decree of the Foreign Trade Act.