All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court against the Defendants A and C (an unfair form) (an administrative fine of KRW 12.6 million, Defendant C Co., Ltd.: 6.3 million) is too unreasonable.

B. Defendant B (De facto Error) was only the case where Defendant B and the case was delivered to the customer designated by Defendant A, and Defendant B did not conspired with Defendant A to commit the instant crime that evaded customs duties by reporting the import price of the instant land lower than the actual one. However, the lower court erred by misapprehending the fact that the lower court found Defendant B guilty of the part of the instant facts charged, which affected the conclusion of the judgment.

2. Determination

A. We examine the judgment on the assertion of unfair sentencing by Defendant A and C, and even though the Defendants were deemed to have led to the confession of both the instant crimes and to reflect their depth on their wrongness, the Defendants’ assertion of unfair sentencing in light of all the sentencing conditions including the contents of the instant crimes, the circumstances after the instant crimes, Defendant A’s age, character and conduct, environment, etc., including the fact that the Defendants were to have evaded customs duties at KRW 34,89,650, etc., the Defendants did not seem to have been too unreasonable since the lower court’s punishment against the Defendants is too unreasonable. Accordingly, the allegation of unfair sentencing by

B. The following circumstances, which could be seen by comprehensively taking account of the evidence duly adopted and examined by the court below as to Defendant B’s assertion of mistake of facts, namely, Defendant B imported Defendant B’s importer N directly from around April 2009 to China, or from around May 2009, Defendant B directly received e-mail from the above N’s e-mail address, stating the price to be stated as lower than the actual import price and the contract price, and the difference between the above price.