The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. Summary of grounds for appeal;

A. The Defendant is not required to be separately designated as a retailer under Article 16 of the Tobacco Business Act, since he/she was designated as a retailer by J, a corporation with a right to sell tax-free tobacco from USFK and sold tobacco on behalf of J or by proxy.

B. Since the Defendant was designated as a retailer by J around February 15, 2002, the Defendant had sold the duty-free tobacco without any administrative sanction or criminal punishment for about 12 years after being designated as a retailer by J Co., Ltd., and therefore, there was no intention for a violation of the Tobacco Business Act, and even if the intention for domestic affairs is recognized, the Defendant believed that he had a legitimate authority to sell the duty-free tobacco and there was a justifiable reason for such mistake

2. Determination

(a) A person who intends to engage in retail business of tobacco in the facts charged shall be designated by the head of a Si/Gun/Gu having jurisdiction over the location of the place of business;

Nevertheless, without being designated as a retailer, the Defendant, around January 16, 2012, sold the amount equivalent to KRW 300,000 of the duty-free tobacco to the general public F in the “E” operated by the Defendant in D, and run a tobacco retail business by selling the duty-free tobacco of KRW 125,00,000 in total to the above F, etc. on 199 occasions from January 7, 2010 to June 10, 2014 in the manner described in the separate crime list as shown in the separate crime list.

(b) Article 11 (License for Tobacco Manufacturing Business) (1) A person who intends to operate a tobacco manufacturing business under the related Acts and subordinate statutes (hereinafter referred to as the “Act”) shall obtain the permission of the Minister of Strategy and Finance, as prescribed by

Article 12 (Sale of Tobacco) (1) Tobacco manufactured by a manufacturer shall be sold by such manufacturer, and tobacco imported from foreign countries by such import and sale business operator shall be sold to any of the following persons:

1. A wholesaler who has registered for a wholesale business under Article 13 (1);

(c).