The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of 8,300,930,410 won and fine for a term of 2 years and six months.

The defendant above.

1. Summary of grounds for appeal;

가. 사실오인 및 법리오해 피고인은 D로부터 용선중개를 의뢰받아 업무를 수행하였을 뿐, 세관장에게 신고한 물품[윤활유기유(潤滑油基油, base oil)]과 다른 물품[경유(輕油, gas oil)]을 수입한다는 사정을 알지 못했고, 그러한 범행을 D과 공모한 사실도 없다.

From October 16, 2009 to September 30, 201, the goods offered good offices for transportation were lubable oil as reported to the customs collector, and the goods were not transited.

B. The lower court’s imprisonment with labor and fine of KRW 8,300,930,410 are excessively unreasonable.

2. Determination

A. As to the assertion of mistake of facts and misapprehension of legal principles, the court below stated that ① the confession statement of the defendant made by the prosecution is reliable in light of its contents and circumstances; ② the bill of lading, the confirmation of exemption, and the examination report issued by the carrier in relation to the crime of this case are written via transport items. The documents such as the bill of lading, etc. submitted by the employee F of the defendant for a customs declaration are in the form of transport items. ③ The above F made a report to the defendant at the investigative agency on the contact with the defendant, which is not the lub oil but the lub oil, and reported to the defendant. However, the defendant requested the customs declaration at the direction of the defendant to go through the bill of lading, stating that “I requested the defendant to go through the ship by directly sealing on the bill of lading which is written through the bill of lading, which is written by the F, and I requested the F to report the entry into and departure from the port by the investigative agency and the court, and the list of the goods brought into Korea by the F should be reported as lub oil.

(4) On June 11, 2010, the article imported from G Co., Ltd. on June 11, 201 is written to the effect that it is lubable oil, but at the time the said document is prepared.