All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles (in violation of the Foreign Trade Act) did not intend to commit the most act of origin. In the case of the country of the country of the country of the country of the country of origin of the country of the country of origin of the country of Vietnam, the country of origin was not indicated in the territory of the Republic of Korea in the case of the country of the country of the country of the country of origin of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of origin of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of the country of origin of the country of the country of the Republic of Korea.

(2) The exported goods of this case are not subject to the indication of origin under Article 33(1) of the Foreign Trade Act for the following reasons.

According to Article 33(1) and (3) of the Foreign Trade Act, Article 55(1) of the Enforcement Decree of the Foreign Trade Act, and Article 75(1) of the Regulations on Foreign Trade, goods subject to the indication of origin shall be imported goods as specified in attached Table 8 of the Regulations on Foreign Trade.

The export goods of this case are consistent with the items listed in the above attached Table 8, but cannot be deemed goods subject to origin labeling, because they are not imported goods.

As such, since there is no obligation to indicate the origin of the exported goods which are not the goods subject to the indication of origin, it is not punishable as a violation of Article 33 (4) 1 of the Foreign Trade Act even though the country of origin is falsely indicated or misleading the country of origin.

(iii).