The judgment below

The guilty portion shall be reversed.

Defendant shall be punished by a fine of 26,900,000 won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. 1) In full view of the evidence submitted by the prosecutor as to the part of innocence on the primary charges of violation of the Customs Act due to smuggling and violation of the Act on Regulation and Punishment of Concealment of Criminal Proceeds, etc., the defendant's export of goods that are different from the contents of the export declaration can be acknowledged. Thus, the crime of violation of the Customs Act due to smuggling under Article 269 (3) 2 of the Customs Act is established, and the crime of violation of the Act on Regulation and Punishment, etc. of Concealment of Criminal Proceeds is also established.

Nevertheless, the lower court found the Defendant not guilty on the primary charges of the violation of the Customs Act due to smuggling by misapprehending legal principles, and found the Defendant not guilty on the violation of the Act on the Regulation and Punishment, etc. of Concealment of Criminal Proceeds.

B) Meanwhile, the lower court acquitted the Defendant on the primary charges of violating the Customs Act due to smuggling on the ground that the Defendant’s act does not constitute “to export goods without filing a declaration” under Article 269(3) subparag. 1 of the former Customs Act.

However, on July 20, 2017, the prosecutor applied for the amendment of the Act applicable to this part of the facts charged under Article 269(3)2 of the Customs Act, and the lower court permitted it on October 6, 2016, and thus, this part of the facts charged pertains to the act of "export by reporting it with goods different from the relevant exported goods, even if it was reported" under Article 269(3)2 of the Customs Act.

Nevertheless, the lower court determined that the Defendant’s act does not constitute “to export without reporting,” and that there was a fault of omission in determining the facts charged in this part.

2) The sentence of the lower court that is unfair in sentencing (an amount of KRW 40 million) is too unhued and unfair.

B. The sentence of the lower court (the penalty amounting to KRW 40 million) is too vague.