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The judgment of the court below is reversed.
Defendants shall be punished by a fine of KRW 15,000,000.
Defendant
A The above fine shall be imposed.
Reasons
1. The summary of the grounds for appeal against the Defendants is too unreasonable that each of the punishments of the lower judgment (each fine of KRW 25,000,000) is too unreasonable.
2. The judgment of the court below is based on the following: (a) the Defendants recognized the instant crime and against the Defendants; (b) Defendant B paid the full amount of tax of KRW 280 million imposed by Defendant B in relation to the instant crime; (c) Defendant A did not have any previous record; and (d) the Defendants’ background leading up to the instant crime; (c) the period and frequency of the instant crime; (d) the amount of tax evaded; and (e) the Defendant A’s age, occupation and occupation; and (e) all matters pertaining to the sentencing specified in the records and arguments, the punishment of the court below against the Defendants is deemed unfair, and thus, the Defendants’ assertion is reasonable.
3. Accordingly, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the judgment below is delivered following the pleadings.
Criminal facts
The summary of the facts charged 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 thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Article relevant to the facts constituting an offense and the selection of punishment;
(a) Defendant A: Articles 270(1)1 and 241(1) of each Customs Act; Articles 276(2)4 and 241(1) of each Customs Act [ false declaration: Provided, That Articles 276(1)4 and 241(1) of the former Customs Act (Amended by Act No. 11602, Jan. 1, 2013); Articles 276(1) and 276(2)4 of the former Customs Act (Amended by Act No. 11602, Aug. 13, 2013); Articles 276(1) and 241(1) of the former Customs Act shall apply to false declaration from January 1, 2013 to August 12, 2013]
B. Defendant B: Articles 279(1), 270(1)1, and 241(1) of the Customs Act (the occupation of a waiver of customs duty) and Article 279 of each Customs Act.