The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal runs up to 22,911,240 won, in which customs duties evaded by the Defendant. The penalty imposed by the lower court against the Defendant (hereinafter referred to as a fine of KRW 10 million) is too uneased and unreasonable.

2. According to Article 278 of the Customs Act, in a case where a person who commits an act in violation of penal provisions under the Customs Act is punished by a fine, the application of Article 38(1)2 of the Criminal Act is excluded. Thus, in a case where a fine is imposed on a person who commits a concurrent crime under the former part of Article 37 of the Criminal Act, a fine shall be imposed separately for each of the crimes and sentenced to a fine in an amount equivalent to the sum of fines. In accordance with the above provision, the lower court determined the sentence by separately setting the punishment for each crime, recognized the Defendant’s mistake, and taking account of other various circumstances, such as the Defendant’s age, character and conduct, environment, occupation, and family relation, the sentence imposed by the lower court cannot be deemed to be unfair as it is too uneasible

3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit.