1. A. The part of the lower judgment on Defendant A and B pertaining to the additional collection is reversed, respectively.

Defendant

Joints with A and B 5.

The gist of reasons for appeal (any statement in the document submitted after the lapse of the period for submitting the reasons for appeal shall be considered only to the extent of supplement in case of appeal).

Defendant

The Defendants were in violation of the misunderstanding of the facts and legal principles of Korea and DD Korea, and they traded the clothing on the condition of delivering it to H in Korea, which is not “export” under the Customs Act. As Defendant D D Korea Co., Ltd. (hereinafter “D Korea”) is not the owner of the goods, the export declaration under the Customs Act is not free. The clothing exported by the Defendants was carried by the Defendants to a foreign country by carrying it with himself through H, which is the so-called “Saly L,” and thus there is no obligation to file an export declaration because they constitute “personal effects” under Article 241(2)1 of the Customs Act.

The clothes of Defendant D Korea are sold in the form of a consignment sale in Korea and there is no domestic wholesale price, so the method of calculating the amount of additional collection by the court below is illegal.

The sentence of the lower court’s unfair sentencing (i) penalty of KRW 5,716,954,275 for one year of suspended sentence, and KRW 5,716,954, and KRW 275 for one year of imprisonment; ② fine of KRW 197,00,00 for Defendant D Korea; and KRW 5,716,954,275 for the above Defendants in collaboration with the above Defendants is too unreasonable.

Defendant

C Fact-misunderstanding and misunderstanding of the legal principles, the Defendant did not conspired to export smuggling A and B, did not have intention to do so, and there was no obligation to report export because it was merely an intermediary, and the value of the clothing exported by the Defendant is less than the value recognized by the lower court.

The Defendants are not owners or occupants of smuggling export clothes at the time when the argument of the lower court was concluded or when the judgment of the lower court was rendered, so it cannot be confiscated by the Defendants, and thus, it cannot be collected as additional collection.

The punishment of the court below (the penalty of the above 5,716,954,275 won out of 3,631,204,975 won in collaboration with the defendant A and B for 2 years of suspended sentence of imprisonment in August) is too unreasonable.