The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Since the Defendant: (a) was transferred from F to F 60,000 pre-mechanics, and declared as 60,000 oil, the actual transaction price of which was 60,000, the Defendant was guilty of the facts charged in the instant case, the lower court erred by misapprehending the legal doctrine.

B. Unless otherwise specified in the judgment of the court below, the punishment of the court below (the fine of KRW 10 million) is too unreasonable.

2. Determination

A. 1) According to the evidence duly admitted and investigated by the court below and the court of the first instance, the court may find the following facts. (A) The court concluded an import agency agreement on behalf of the import agent for two half half half half half half of half half half half half of half half half half (1L532, 1532, 1532, 1532, 1532) in the name of the defendant He was in custody on July 22, 2008, using the seal of the E (representative).

B) Based on the above import agency contract, H under the arbitration of the J, on July 22, 2008, refers to the IO on July 22, 2008 (hereinafter “I”).

3) On December 15, 208, 208, 1532, 1532, 1532, 1532) entered into a contract for importation of 277,000 square meters from 2nd 4th 4th 4th 5th 5th 5th 6th 6th 1st 200 1st 200 2th 2000 3th 2th 1532 1st 2008 and 1 L20th 1st 3th 6th 1st 203th 2th 26th 26th 208, and 3th 0th 1st 5th 2th 1st 2th 3th 5th 2th 1st 206th 2nd 3th 6th 1st 2nd 3th 1st 6th 3th 2nd 3th 2nd 20th 2nd 3th 2nd 3th 3th 2nd 3th 3th 2.