All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. According to Article 34 of the Act on External Trade, and Article 61(1)2 of the Enforcement Decree of the Act on External Trade, Etc., where two or more countries are involved in the production, manufacturing, and processing of imported goods, the country in which the country was engaged in activities to finally and substantially transform the imported goods and give essential characteristics to the goods (hereinafter “actual transformation”) is the origin of the goods. The Defendants, who imported the fixed wheels, wheels, and Baner from China, imported from China the inside of the Republic of Korea, such as the fixed wheeled wheels, wheels, etc., using G machine, and made a beeing to view the completed goods of this case by combining them as the origin of the Republic of Korea.

Therefore, the origin of the instant completed product is not indicated falsely by the Defendants as Korea (KSA).

Nevertheless, the court below found guilty of this part of the facts charged by misunderstanding the facts.

B. Even if the sentencing was found to be guilty, each sentence of the lower court (a fine of KRW 5 million is imposed on Defendant A, confiscation, and Defendant B: a fine of KRW 3 million) is too unreasonable.

2. Determination

A. 1) Determination as to the assertion of mistake of fact 1) Determination as to the origin criteria of the completed product of this case, and in order to determine the false indication of origin at issue in this case, it is necessary to first determine the criteria for determining origin. The Foreign Trade Act provides for the criteria for determining origin under Article 34 of the Foreign Trade Act, Article 61(1) and (3) of the Enforcement Decree of the Foreign Trade Act, Article 61(1) of the Foreign Trade Management Regulations, Article 85 of the Foreign Trade Management Regulations, and Article 35 of the Foreign Trade Act, Article 86 of the Foreign Trade Management Regulations.

Article 34 of the Act on External Trade, which sets the former standards, limits the application to "export or import goods, etc." and Article 61 of the Enforcement Decree of the Act on External Trade, which was enacted upon delegation.