The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, the above punishment for a period of one year from the date this judgment becomes final and conclusive.

1. The summary of the grounds for appeal is that the court below ordered a collection of KRW 190,133,695 from the defendant is erroneous in the misunderstanding of legal principles as to collection, which affected the conclusion of the judgment (misunderstanding of legal principles). The court below's decision as to the allegation of misapprehension of legal principles as to imprisonment with prison labor for six months and additional collection of KRW 190,133,695) is unfair, and it is unfair (unfair sentencing). 2. According to the appraisal of the 1st official Q of Busan Customs Investigation based on the amount of additional collection, the above investigator calculated the domestic wholesale price of the 1st official of Busan Customs Investigation based on which the court below was the basis for the amount of additional collection, while calculating the domestic wholesale price of the 1st official Q of Korea, which was registered in the agricultural products distribution information of the Korea Agricultural and Fishery Products Distribution Corporation, and deemed the wholesale price of the 190,133,695 won in Korea, which was registered in the agricultural products distribution information of

If so, the above appraisal report properly reflected the domestic wholesale price of the Chinese Dok domestic wholesale market in which the defendant was closely imported.

Therefore, the lower court, which calculated the amount of penalty based on such written appraisal, erred by misapprehending the legal doctrine, thereby adversely affecting the conclusion of the judgment.

3. As the appeal of the defendant is well-grounded, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act without examining the judgment on the unfair argument of sentencing, and the judgment below is again ruled as follows after pleading.

[Re-written judgment] The summary of the facts constituting the crime and the evidence established by this court and the summary of the evidence are as follows: “75,43,540 won” in the market value column of the goods on the list of crimes among the facts constituting the crime as “52,290,800 won”; “56,575,155 won” in “37,502,250 won”; “58,125,000 won” in “37,502,250 won” and “190,13,695 won” in “127,295,300 won” and “127,295,300 won” in accordance with Article 369 of the Criminal Procedure Act. Thus, the judgment of the court below shall be cited as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Articles 274(1)1, 269(2)1, and 241(1) of the Customs Act, the applicable law and the choice of punishment for the crime, and the choice of imprisonment.