관세법위반등
1. Of the judgment of the court below, the violation of the Customs Act as stated in [Attachment 2] Nos. 3 and 4 of the List of Crimes (False Report) is committed.
1. Summary of the prosecutor's grounds for appeal;
A. Of the facts charged in the instant case, the fact that the Defendants violated the Customs Act among the facts charged in the instant case and the facts charged in violation of the Customs Act, which were punished by the final and conclusive judgment, cannot be viewed
① In other words, it should be deemed that a violation of the Customs Act by several smugglings is not a single comprehensive crime, but a substantive concurrent crime. ② Even if several violations of the Customs Act are deemed to be a single comprehensive crime, the criminal facts of the final and conclusive judgment, contrary to the fact that they were closely exported by J Co., Ltd., and that they were closely exported by using limited liability companies I. While the applicable provisions of the facts charged in this case are Article 269(3)2 of the Customs Act and Article 276(1)4 of the Customs Act, the applicable provisions of the final and conclusive judgment are different from each other under Article 269(3)1 of the Customs Act, it cannot be deemed that the violation of the Customs Act and the criminal facts of the final and conclusive judgment are a single comprehensive crime.
Therefore, although the charge of violating the Customs Act among the facts charged in this case does not constitute a final judgment, the judgment of the court below is deemed to have a relation to the violation of the Customs Act and the crime of violation of the final and conclusive judgment among the facts charged in this case and acquitted the above facts charged. Thus, the court below erred by misapprehending the legal principles
B. In light of the nature of the instant crime, etc. of unreasonable sentencing, the lower judgment that sentenced the exemption from punishment on the violation of the Punishment of Tax Evaders Act among the instant charges is deemed unreasonable.
2. Determination on the violation of the Customs Act among the facts charged in the instant case
A. The summary of the facts charged is as follows: Defendant A, B, and H are those who actually work together with (ju) a vehicle export company; Defendant C is those who work as a representative in the name of the said company and take charge of export practice, such as the entry and exit of export vehicles.
Defendants and H manufacture of domestic vehicles.