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The judgment of the court below is reversed.
Defendant
A The fine of KRW 10,00,000 and the fine of KRW 5,000,00 shall apply to Defendant B.
Reasons
1. Summary of grounds for appeal;
A. Comprehensively taking account of the prosecutor’s grounds for appeal (i.e., the evidence submitted by the prosecutor), the court below found Defendant A guilty of the primary charges of smuggling export as provided by Article 269(3)2 of the Customs Act, on the ground that it is not identical between the reported export goods and the goods actually exported. However, the court below found Defendant A not guilty due to misconception of facts or misapprehension of legal principles.
In addition, it is illegal that the court below found the preliminary charge guilty and sentenced the collection.
B. Defendant A: a fine of KRW 7 million; Defendant B: a fine of KRW 3 million) of the lower court is too unfluent and unreasonable.
B. The reasoning of the appeal by the Defendants is as follows: (i) Although there is no ground for the charge of violating the Customs Act under Article 276(1)4 or Article 276(2)4 of the former Customs Act, the lower court did not err by misapprehending the legal doctrine and thereby making an additional collection to the Defendants.
B. Defendant A: a fine of KRW 7 million, Defendant B: a fine of KRW 3 million is too unreasonable.
2. Determination
A. As to the prosecutor's factual misunderstanding or misapprehension of the legal principles, the court below's determination on the primary charges of smuggling export under Article 269 (3) 2 of the Customs Act does not mean all the goods other than the goods reported by the export declaration, and the term "other goods" of Article 269 (3) 2 of the Customs Act refers to all the goods other than the goods declared by the export declaration, and it shall be deemed that all the goods other than the goods declared by the export declaration or the goods the identity of which is recognized between the goods reported by the export declaration and the goods actually cleared through customs, and the ten-level classification codes of the two two goods are the same.