The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is as follows: (a) the Defendant entered into a contract with D who operated a mobile phone sales business in China on the request of D; (b) the Defendant purchased and sold the mobile phone to D; and (c) the Defendant sold the mobile phone to H, a person in charge of O in Gangseo-gu Seoul, Gangseo-gu, Seoul, which was designated by D; and (d) all the export and transportation procedures, such as reporting to the head of customs office thereafter, have been entrusted with D as originally agreed, and thus, there was no room for the Defendant to be involved in the procedures for filing a report with the head of customs office related to the export of the mobile phone; and (c) the lower court convicted the Defendant by misunderstanding the fact.

2. The evidence duly adopted and examined by the court below, in particular, the defendant, from around July 201 to around the Internet site of the mobile phone, was offered to offer that he/she would purchase and keep the used mobile phone from around July 201 to guarantee that he/she would sell the used mobile phone to D who is running a mobile phone sales business in China from D, and that he/she would supply the used mobile phone to D who is running a mobile phone sales business in China from around December 201, and that he/she would sell the used mobile phone more than 10,000 to 20,000 won per week, and then, he/she purchased and stored the used mobile phone from around January 201 to 30, 2012, and then sent it to the Hong Kong by packing the necessary number of the cell phone at D's request, and then sent it to each of the following mobile phone through G on December 18, 2012.

In the event that goods are exported from the Republic of Korea to a foreign country, the Defendant was aware of the fact that the goods should be returned to the customs office and the goods should be exported after the payment of the tax. However, as seen above, there is no benefit in paying the tax when exporting the main cell phone to D.