All appeals filed by the defendant and prosecutor are dismissed.

1. As to the gist of the reasons for appeal, the defendant asserts that the court below's punishment (ten months of imprisonment) is too unfasible, and the prosecutor is too unfased and unreasonable.

2. The defendant and the prosecutor's arguments are examined together.

The fact that the defendant recognized the crime and made a mistake seriously against the defendant, there is no record of punishment except for the punishment of a fine once for the crime of this type, the fact that the defendant paid KRW 257,298,370 out of the amount of unpaid customs duties, the fact that the accomplice paid approximately KRW 150,000 among the amount of evaded customs duties, the fact that the accomplice paid approximately KRW 150,000,000 among the amount of evaded customs duties, and that the defendant voluntarily participated in the investigation of this case is favorable to the defendant.

However, in light of the following circumstances: (a) the period of the instant crime is long; (b) the amount of evaded customs duties and foreign currency amount paid is large; (c) the degree of the Defendant’s participation is large; and (d) the Defendant has been engaged in the instant crime; (b) from around 2005, the Defendant was staying in China for a long time while staying in China around 2010 and staying there again after having undergone two investigations. (c) the Defendant was punished by imprisonment for not less than eight months, such as the fact that the circumstances after the commission of the instant crime are very inappropriate; (d) there is no change in circumstances where the Defendant would have to change punishment in the trial; and (e) there is no change in circumstances where the Defendant’s age, character and conduct, motive, means, and consequence of the instant crime; and (e) all the sentencing conditions specified in the instant records and arguments, such as the circumstances after the commission of the crime, the lower court’s punishment is too heavy

The defendant and prosecutor's argument cannot be accepted in entirety.

3. In conclusion, the appeal filed by the Defendant and the prosecutor is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.