The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 9,500,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal is too unreasonable that the penalty (20,900,000 won) imposed by the court below on the defendant is too unreasonable.

2. The instant crime is that the Defendant evaded the total amount of KRW 39,495,800 from customs duties at a price lower than the actual transaction price while importing gas, etc. from Japan over 38 times from March 2, 2009 to July 8, 2011, and the crime of this case is not less than that of the crime in light of the period of crime, the amount of evaded taxes, etc.

However, in light of the following circumstances: (a) the Defendant led to the instant crime and reflects his mistake; (b) the Defendant did not have any history of being punished for the same kind of crime; (c) there was no history of criminal punishment since 2004; (d) the Defendant made efforts to partially pay evaded customs duties and to pay the remainder; and (e) other various circumstances, which are the conditions for sentencing specified in the records and arguments of the instant case, including the Defendant’s age, character and conduct and environment, the sentence imposed by the lower court is somewhat unreasonable.

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

Criminal facts

The summary of the evidence and the facts charged by the defendant and the summary of the evidence recognized by the court 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. Article 270 (1) 1 of the Customs Act and Article 241 (1) of the Act on the Selection of Punishment for Crimes;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 278 of the Customs Act (the provisions on restricted aggravation with respect to concurrent fines in Article 38 (1) 2 of the Criminal Act shall not apply, but the provisions on restricted aggravation with respect to concurrent fines shall be applicable, and the fine shall be separately

1. Each fine of KRW 250,000 shall be imposed on each of the offenses listed in the annexed list of crimes, as stated in the judgment of the court below.