All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Although the prosecutor's assertion of mistake of facts could be found guilty of the primary charges of smuggling export as provided by Article 269 (3) 2 of the Customs Act because there is no identity between the exported goods and the goods actually exported, the lower court erred by misapprehending the legal doctrine and thereby acquitted the Defendant.

B. The Defendant’s assertion of unfair sentencing by the lower court (a fine of six million won) is too heavy.

2. Determination

A. The judgment of the court below 1) as to the prosecutor's primary facts charged in the crime of smuggling under Article 269 (3) 2 of the Customs Act, the goods in question and "other goods" under Article 269 (3) 2 of the Customs Act are not all goods other than the goods declared by the export declaration, but all goods other than the goods declared by the export declaration. Whether the identity between the goods declared by the export declaration and the goods actually exported through customs is recognized shall be determined on the basis of the difference between the ten-level classification classification classification code under the "Customs/Statistical nomenclature nomenclature Korea", which is the ten-level classification classification classification system publicly notified by the Minister of Strategy and Finance (see, e.g., Supreme Court Decision 2004Do1564, Jan. 27, 2006). In other words, the name of the attached list of goods in question, which is recognized by the records, is the following circumstances that the defendant requested for the export of the goods in question, including the freight code in question.