The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, the above punishment shall be imposed for two years from the date of the final judgment.

1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below against the defendant is too unreasonable.

2. The crime of this case, which was sealed without making a report, is recognized as impairing the propriety of the customs administration, and the nature of the crime is not good.

However, since the defendant first committed the crime in this case from the early stage of the investigation to recognize all of the crimes in this case, it includes the fact that he actively cooperated in the investigation (the length and size of the timely withdrawal are recognized by the confession of the defendant), while the main purpose of the defendant's abduction is to avoid paying taxes in arrears or to evade taxes, it appears that the defendant was to have been in receipt of the price for the goods, and the considerable part of the price for the goods was used as raw materials in manufacturing the goods, there are some circumstances to be taken into account in the process and motive, and the method and scale of the crime in this case, it is difficult to deem that the defendant's crime in this case has reached the degree of undermining domestic distribution order. The defendant stated that he was detained for more than two months due to the crime in this case, and that he sent half or more time, in consideration of all the sentencing conditions in this case, such as the defendant's age, character and behavior, environment, motive, means and result of the crime in this case, and the circumstances after the crime in this case.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit.

Criminal facts

The summary of the evidence and the criminal facts against the defendant recognized by the court and the summary of the evidence are the same as the corresponding columns of the judgment of the court below, and they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;