The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

1. The gist of the grounds for appeal is too unreasonable that the original court’s imprisonment (ten months of imprisonment) is too unreasonable.

2. The judgment of the defendant is heavier than 1.6 billion won by evading customs duties with a false import declaration for a long period of more than two years and six months.

In addition, the defendant vindicates that Chinese company that has traded with the defendant was unaware of the forgery of the producer evidence.

However, in full view of the following circumstances: (a) the Defendant generally recognizes the crime and reflects the mistake; (b) the Defendant appears to have failed to actually obtain the profit equivalent to the amount of tax evaded; (c) the Defendant has no record of punishment for the same kind of crime; (d) the Defendant has paid the amount of tax evaded; and (e) the Defendant has paid the amount of KRW 8 million in total at the lower court and the trial; and (e) other circumstances constituting the sentencing conditions specified in the instant records and arguments, including the Defendant’s age, character and conduct, motive, means and consequence of the crime; and (e) the circumstances after the crime, etc.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is reasonable, and the following decision is rendered after pleading

Criminal facts

The summary of the facts charged and the evidence admitted by the court is identical to each corresponding part of the judgment of the court below, and thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article 270 (1) 1 and Article 241 (1) of the Act on the Punishment of Criminal Crimes and Articles 270 (1) 1 and 241 of the elective Customs Act;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;