The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (the fine of KRW 34 million, confiscation and additional collection of KRW 201,260,906) is too unreasonable.

2. The judgment of the defendant is the first criminal without previous conviction and confessions, and the fact that the crime of this case is a crime for the company and the defendant does not directly enjoy criminal proceeds is the circumstances favorable to the defendant.

However, although the crime of this case was planned for a long period of time and the nature of the crime was bad, and the circumstances where the defendant attempted to conceal the crime, such as inserting tobacco between the defendant's packaging to avoid crackdown, etc., have been observed, the defendant continued to make a persuasive vindication that he did not recognize that his act does not conflict with Korean law until the trial, and the light of reflectivity is very lacking. Nevertheless, the court below, taking into account the above favorable circumstances as above, reduced considerably from the fine amount (50 million won) set forth in the summary order in consideration of the above favorable circumstances, and decided that there was no change of circumstances that could be considered in the sentencing, and there was no other change of circumstances that are considered particularly in the sentencing after the decision of the court below, it cannot be deemed that the punishment imposed by the court below is excessive, considering the various circumstances, such as the motive and circumstance of the crime of this case, the defendant's age, character, and environment.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since the defendant's appeal is without merit. It is so decided as per Disposition.