The judgment of the court below is reversed.

The defendant shall be innocent.

1. The summary of the grounds for appeal (misunderstanding of the facts, misunderstanding of the legal principles, and misunderstanding of the legal principles) and misunderstanding of the legal principles (1) consider the current status of the operation of the shopping mall operated by the Defendant, the import and sale of goods, etc., the instant goods are not imported by the Defendant as the owner, but imported by customers of the shopping mall as the owner, and thus, the Defendant was unlawfully exempted from customs duties.

(2) In other words, even if the Defendant was unlawfully exempted from customs duties on a different premise, the amount is less than the amount indicated in the facts charged of the instant case (hereinafter “the Defendant’s assertion of mistake and misapprehension of the legal principles as to the facts charged of the instant case”). (B) The lower court’s punishment (24,282,00 won) unfair in sentencing (the penalty amount of KRW 24,282,00) is too unreasonable.

2. Determination as to the Defendant’s assertion of mistake and misapprehension of legal principles on the first facts

A. The Defendant is deemed to have written indictment “AC” as an electronic commerce company under the name of the wife D, and thus, the Defendant is corrected as “E” in the indictment.

(hereinafter the same shall apply)

A person who runs a sales business of clothing, etc. by opening a business.

When anyone intends to import goods from overseas, he/she shall report the name, standard, quantity, price, etc. of the relevant goods to the head of a customs office, and shall not engage in any act of failing to pay customs duties with small tax-free goods applied for sale by improper means.

The Defendant, while staying in D and England as a student, opened the Internet shopping mall "E", and published goods information and sales prices for goods available on the spot by the Defendant, and operated the electronic commerce transaction business by purchasing, delivering, and selling goods on the spot when a domestic resident who had access to the said shopping mall orders the goods.

If imported goods are personal goods and their total dutiable value is not more than 150,000 won, the defendant shall be subject to the Customs Act.