The judgment of the court below is reversed.

Defendants shall be punished by a fine of KRW 50,000,000.

Defendant

A The above fine shall be imposed.

1. Summary of grounds for appeal;

A. The Defendants filed a declaration of mistake with the HS code (the tariff classification code in the Harmonized Schedules) that is appropriate for the goods actually imported, and there was no fact that they filed a declaration with another HS code and imported them unlawfully.

B. In light of the fact that the classification of the HS code is not always obvious, and that the defendants are obliged to comply with the law on the basis of this day, the punishment sentenced by the court below (the defendant's each fine of KRW 50 million) is too unreasonable.

2. Ex officio determination

A. In the trial on the amendment of the indictment, the prosecutor changed the applicable provisions of the Act to the defendant A, Article 270(2), Article 241(1) of the Customs Act, Articles 37 and 38 of the Criminal Act, Article 334(1) of the Criminal Procedure Act, and Article 279(1), Articles 270(2) and 241(1) of the Customs Act, Articles 37 and 38 of the Criminal Act, Article 334(1) of the Criminal Procedure Act, and Article 334(1) of the Criminal Procedure Act with respect to the defendant B, and applied for the amendment of the indictment with respect to the defendants as follows. The court permitted the amendment of the indictment and changed the subject of the

Therefore, the judgment of the court below is no longer maintained.

B. The revised charges 1) The person who intends to import the goods subject to the safety certification can import only the goods that obtained the safety certification of electrical appliances from the certification testing institution, and the Defendant A must file an import declaration with the customs office along with the safety certification certificate. However, the Defendant A is not required to obtain the safety certification on the following grounds: (a) in order to avoid this, the Defendant A filed an import declaration with the lighting organization’s parts as well as the statement of safety certification; and (b) on November 16, 2007, the Lighting organization [the Model Standard HAL70W (E27)] and the US US $101.17 import (report number F) without obtaining the safety certification on the electric appliances, and filed an import declaration on the parts of the general lighting organization, not the electrical appliances subject to the safety certification.