The judgment of the court below is reversed.

Defendants shall be punished by a fine of KRW 9.75 million.

Defendant

B The above fine shall not be paid.

1. The main points of the grounds for appeal are as follows: each sentence of the lower court (each fine of KRW 12 million) against the Defendants is too unreasonable.

2. In light of the facts that each of the instant crimes was planned to be committed, and that the amount of evaded tax is considerable, the Defendants should be given strict warning. However, Defendant B did not have the same power and is against it. Above all, the Defendants paid approximately KRW 32 million out of the total amount of KRW 100,000,000,000 to Busan Customs Office on September 17, 2013, and the Defendants constantly paid approximately KRW 2.5 million each month from February 2014 to the date of installment payment, etc., the sentence of the lower court seems to be somewhat somewhat unreasonable.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act as the defendants' appeal is with merit, and the judgment below is again decided as follows.

Criminal facts

The summary of the facts charged and the evidence admitted by the court is identical to each corresponding part of the judgment of the court below, and thus, they are cited 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 B: Articles 270(1)1, 241(1) (the point of evasion of customs duties) and 28(1)2 and 16 subparag. 3 (the point of non-reported foreign exchange transactions) of the former Foreign Exchange Transactions Act (wholly amended by Act No. 9351, Jan. 30, 2009 and enforced February 4, 2009; hereinafter the same shall apply);

(b) Defendant A Co., Ltd.: Articles 279(1), 270(1)1, and 241(1) of the Customs Act (the occupation of a evasion of customs duty), Articles 31, 28(1)2, and 16 subparag. 3 (the occupation of an unreported foreign exchange transaction) of the former Foreign Exchange Transactions Act;

C. Selection of each fine

1. As to the crime of violation of the Foreign Exchange Transactions Act under the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act, Article 278 of the Customs Act, concurrent crimes under Articles 38(1)2 and 50 of the Criminal Act are being committed.