The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. For 14 years, the Defendant reported foreign exchange transactions to a customs office in cases of bringing about more than 10,000 US dollars while engaging in cosmetics export business. In cases of bringing about foreign currency below 10,00 US dollars, the Defendant did not receive a report from the customs office and arranged it into the export price and paid taxes based on this. It is difficult to understand that there is a statute that a small-scale exporter, such as the Defendant, has to file a report as stated in the instant facts charged, and there was no public institution that notified of such fact. Therefore, there is justifiable reason as to the legal site.

B. The sentence imposed by the court below on the defendant (the fine of KRW 10,000,00) is too unreasonable.

2. Determination

A. Article 16 of the Criminal Act provides that "the act of a person who makes a mistake that his act does not constitute a crime under the laws and subordinate statutes shall not be punishable only when there are justifiable grounds for such misunderstanding." This does not mean a simple legal site, but it is generally a crime, but in a case where one's act constitutes a crime, it is recognized that it does not constitute a crime due to an act permitted by the laws and regulations, and there is a justifiable reason for such misunderstanding (see, e.g., Supreme Court Decision 2000Do3051, Sept. 29, 200). Thus, it is merely the site of the law that he did not know that his act was in conflict with the Foreign Exchange Transactions Act due to such reasons as the defendant's assertion does not affect

B. The Defendant committed the instant crime in the course of having actually exported goods and received the price, and there are circumstances to consider the circumstances, and the Defendant’s intent to commit the unlawful purpose, such as foreign currency smuggling.