The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) by the lower court (one year and two months of imprisonment) is too unreasonable.

2. It is recognized that the Defendant committed the instant crime because it is difficult to recognize the entirety of the instant crimes and reflects his mistake, and that there is no record of criminal punishment except a suspended sentence of imprisonment due to a crime of this type committed in 2004, and that the Defendant appears to have committed the instant crime due to economic circumstances such as failure of business at the time.

However, the crime of this case is a case where the defendant filed a declaration on the lower price of goods imported over 110 million won in total for more than 2 years, and the crime of this case is not committed in light of the period and frequency of the crime, the method of the crime, etc., and the quality of the crime is poor. Although customs duties evaded are reasonable as seen above, the amount of evaded tax is unpaid. The crime of this case is highly likely to be punished against the legislative intent of the Customs Act with the aim of contributing to the development of the national economy by properly imposing customs duties, collecting customs duties and customs clearance of exported and imported goods and securing customs revenues, and thus contributing to the development of the national economy. The defendant appears to have resided overseas after the last crime of this case to be exempted from liability for the crime of this case, and there is no special change of circumstances that may be newly considered after the issuance of the judgment below. It cannot be viewed that the punishment of this case is unfair from the perspective that the defendant's age, age, environment, motive, motive, and consequence of the crime of this case, and all the punishment of this case are changed.

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