The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 3,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal is unreasonable as the punishment (a fine of eight million won and additional collection) imposed by the court below on the defendant is excessively unreasonable.

2. Prior to the judgment on the grounds for appeal by the Defendant’s ex officio, the Prosecutor maintained the facts charged in the indictment as the primary charges and added the same as the description in the column of “criminal facts” as the ancillary facts, and applied for the amendment of indictment with the content that add “Article 276(2)4 and Article 241(1) of the Customs Act,” and Article 30 of the Criminal Act as the ancillary applicable provisions of the Customs Act, and the subject of the judgment was changed by this court’s permission.

However, as seen below, this Court rendered a not-guilty verdict of all the primary facts charged and found a guilty verdict of all the ancillary facts charged, so the judgment of the court below that only the previous primary facts charged can no longer be maintained.

3. Accordingly, the judgment of the court below is reversed pursuant to Article 364(2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, and the judgment below is reversed and it is again decided as follows.

[D] The criminal defendant is a person who operates a clothing exporter with the trade name "D" in Dongducheon-si.

If it is intended to export, import or return goods, no person shall file a declaration or file a false declaration with the head of any customs office on the name, standard, quantity and price of the goods concerned, the trade name and business registration number of the person liable for duty payment

Nevertheless, if the small clothes of the East and South Korea, which export the clothing of Japan, are ordered to export the clothing within the imminent period of time from the customer of Japan, the export declaration is not made in the name of the exporting company, but in the name of the exporting company.