The prosecutor's appeal is dismissed.

1. The gist of the grounds for appeal was that the Defendant began to commit a violation of the Customs Act.

2. According to Article 269(2)2 of the Customs Act, an import declaration and import declaration are imposed on a person who imports goods different from those on which an import declaration was filed, and such goods are punished. In the case of shipping foreign goods into Korea via a bonded area via a bonded area, according to Article 2(1) of the same Act, the import declaration and import declaration are deemed to commence when the foreign goods are imported from such area or they are shipped into Korea outside the bonded area.

Comprehensively taking account of the evidence duly adopted and examined by the lower court, the Defendant did not undertake the crime of smuggling, on the ground that the Defendant submitted a cargo manifest (in accordance with Article 135 of the same Act, a person who prepared or submitted a cargo manifest in an unlawful manner shall be separately punished) to the head of a customs office, and filed an import declaration or did not bring foreign goods into the bonded area. Therefore, the Defendant did not undertake the crime of smuggling.

Therefore, prosecutor's argument is without merit.

3. Therefore, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act, and it is so decided as per Disposition.