Of the part against the Defendants of the lower judgment, the part of the attached Table Nos. 2 through 96 shall be reversed.

1. Progress of lawsuit and the scope of trial of this court;

A. The lower court determined that all the Defendants guilty of the instant facts charged (the violation of the Customs Act due to false declarations listed in Nos. 1 through 96) against the Defendants, and sentenced the Defendants to each of the fines (the fines of KRW 14.4 million, each of the fines of KRW 14.4 million, Defendant C, and E customs service corporation office: KRW 9.6 million, each of the fines of KRW 9.6 million), and the Defendants appealed.

2) Prior to the remanding of the judgment of the court of first instance, the appellate court accepted part of the judgment of the court below on the grounds of mistake of facts or misunderstanding of legal principles by the Defendants, reversed the judgment of the court below, and convicted each of the facts charged as to the violation of the Customs Act listed in the separate sheet No. 1 among the facts charged of this case (the violation of the Customs Act listed in the separate sheet No. 2 or No. 96) and sentenced each of the fines (Defendant A, B: each fine of KRW 1,4250,00,000 and each fine of KRW 9,500,000,000 for Defendant C and E customs service corporation office). Accordingly, only the Defendants were convicted.

3) In a case where the Supreme Court accepted the Defendants’ final appeal and filed a true declaration on the purchase price of imported goods while filing an import declaration, there is a portion different from the fact as to the freight, which is an element to add and adjust the determination of the dutiable

Even if this cannot be punished as a crime of false declaration pursuant to Article 276 (1) 4 of the Act. The judgment of the court prior to the remanding of this case guilty as to the violation of the Customs Duties Act No. 2 or 96 among the facts charged in the instant case is erroneous by misapprehending the above legal principles, thereby adversely affecting the conclusion of the judgment, the part of conviction against the Defendants in the judgment prior to the remanding of this case was reversed and remanded this part to the court.

B. The judgment of the court below which acquitted the Defendants in the trial prior to the remanding of the scope of the trial by this court.