The judgment of the court below is reversed.

Defendant

A corporation shall be punished by a fine of KRW 2850,000.

Defendant

With respect to Company B.

1. Summary of grounds for appeal;

A. Defendant A’s erroneous indication of the origin of the goods indicated in the instant facts charged is merely a simple clerical error, but does not intentionally indicate the origin. However, the lower court erred by misapprehending that Defendant A had the criminal intent to indicate the origin in a false manner, thereby adversely affecting the conclusion of the judgment.

B. The lower court’s sentence on the assertion of unfair sentencing (a fine of KRW 17.1 million against the Defendant) is too unreasonable.

2. Determination

A. According to the evidence duly admitted and investigated by the court below regarding the assertion of mistake of facts, the defendant A may import Indian discharged goods and carry out simple processing, such as sealing, end processing, and unfolding operations, and exported them to China by repackaging the dismissed goods which the above work completed to Korea ("MADININD") into a package (the package containing the first dismissed goods at the time of import) marked as ‘delivery'). The above defendant, while preparing export declaration completion certificate through a licensed customs broker in the course of export, stated "REPCRCRCESD" in the model and size column (referring to re-processing)" in the country of origin column as "K-A-B-(the meaning as domestically produced goods). Further, the court below's determination that the above defendant himself/herself seems guilty of changing the elements of origin to the Republic of Korea merely because he/she appears to have stated "K-A-B-B-B" in the export declaration certificate in the above dismissed goods. Thus, the court below's determination is justified in its finding that the above defendant was a person of simple origin labeling in this case.

B. Determination on the assertion on unfair sentencing: Provided, that there is no record of punishment by Defendant A, and the staff F of Busan Main Customs who directly investigated and accused the instant case.