The prosecutor's appeal is dismissed.

1. The main point of the prosecutor’s appeal is that the plastic compound of this case exported by the defendants is merely a simple mixture of plastic raw materials at a certain ratio, and substantial processing in Korea was performed domestically.

Although it cannot be seen, the court below rendered a verdict of innocence against the Defendants, the court below erred in the misapprehension of facts.

2. Determination

A. The summary of the facts charged in the instant case 1) Defendant A may not export or sell any goods, etc. produced in a foreign country as if they were Korea, by forging or altering the certificate of origin, obtaining the certificate of origin with false content, or falsely indicating the origin of the goods, etc.

On July 14, 2016, the Defendant exported Plastic compound 600 tons (in the amount equivalent to KRW 8,266,120,80 in the Republic of Korea) of plastic compounds imported from the U.S. from the U.S. on the U.S. on the U.S. on the U.S. level around July 14, 2016, to the U.S. transaction partner E, and exported the country of origin to the U.S., “WEHHEBY CHE THE THE THE THE RED ARED REFINF AFF REOFFFIN, and sent the B/L and the B/L in the name of the customer in Korea, as if the B/L were to be the most red package of the goods exported from the Republic of Korea.

In addition, from around that time to March 4, 2017, the Defendant exported 12,702 tons of the U.S. plastic compound 12,702 tons of the U.S. (the equivalent of KRW 157,536,839,138 of the U.S.) in the U.S. using the aforementioned methods throughout 18 times in total, as shown in the List of Crimes in the attached Table of the lower judgment.

2) Defendant B, Inc., was engaged in manufacturing business of plastic line, spons, pipes, etc. from F of the window of Gyeongnam-si, Changwon-si.