The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. 1) When the original adjudication is conducted, the subject who entered into BBCHP contract (Conditional BBCHP contract prior to the transfer of ownership) with respect to the vessel is flick Capital and E, and E has the real right to ownership or right to dispose of the vessel at the time of original adjudication, so the Defendant is merely an aiding and abetting a crime of violating the Customs Act. 2) Since the Defendant was unable to pay charterage during the charter party period, E disposes of the vessel at the time of original adjudication into another country, as E disposes of the vessel at the time of original adjudication, C Co., Ltd. (hereinafter “C”) is merely a vessel lessee who entered into a simple BCHP contract.

3) The Defendant, while entering into the BBC contract at the time of the original adjudication, was examined as a simple bareboat charter and the import declaration unnecessary by the law firm was conducted, leading to the misunderstanding that it was not required to file an import declaration on vessels at the time of original adjudication, and there were justifiable grounds for misunderstanding, thereby constituting legal errors under Article 16 of the Criminal Act. (b) In light of all the sentencing conditions of unfair sentencing, the lower court’s sentence (fine 20,000,000) is too unreasonable.

2. Determination on the grounds for appeal

A. We examine ex officio prior to the judgment on the grounds for appeal for ex officio. The violation of each of the instant customs laws is related to concurrent crimes under the former part of Article 37 of the Criminal Act. According to Article 278(1) of the former Customs Act and Article 278(1) of the former Customs Act (amended by Act No. 8833, Dec. 31, 2007) and Article 278(1) of the former Customs Act (amended by Act No. 9261, Dec. 26, 2008), where a person who commits an act violating penal provisions under the Customs Act is punished by a fine, the application of Article 38(1)2 of the Criminal Act is excluded, and thus, the application of Article 38(1)2 of the Criminal Act shall be excluded. As such, with respect to several concurrent crimes under the former part of Article 37 of the Criminal Act, the fine shall be separately imposed for each of such crimes.