The judgment of the first instance is reversed.

Defendant shall be punished by a fine of KRW 15,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. Although the number of crimes of misunderstanding of facts and misunderstanding of legal principles is not more than 123 times based on the frequency of the import declaration, the first instance court convicted all of the charges of this case as evidence, on the premise that the number of crimes is 123 times, and the invoices which overlap and are not guaranteed the authenticity.

B. In light of the fact that the Defendant merely followed the practice of the industry, the punishment of the first instance court (fine 18450,000 won, confiscation) is too unreasonable.

2. Determination

A. (1) On the assertion of misunderstanding of facts and misapprehension of legal principles, customs duties are imposed by a person liable for payment as a tax on the method of declaration and payment, each time when the person liable for payment files an import declaration, and the crime of evading customs duties is the legal interest of securing legitimate customs duties on imported goods. Thus, in a case where the import declaration of imported goods is filed with a false declaration of customs value or rate of customs duties on imported goods, the legal interest of securing legitimate customs duties on the relevant imported goods is infringed upon each import declaration, and thus, one crime is established at each time

(2) In light of the above legal principles, the first instance court recognized that the Defendant filed a false import declaration with a reduction of customs value over 123 times in total, as stated in the facts charged in the instant case, and determined the amount of fines as KRW 1,50,000 for each of the following crimes on the premise that the Defendant committed a crime of evading customs duties at the time of each false import declaration. The first instance court established one crime of evading customs duties at each time of each false import declaration. However, as seen earlier, comprehensively taking account of the evidence duly adopted and examined by the first instance court, the number of false import declaration of the facts charged in the instant case is recognized as 122 times in total (the number of false import declaration of the facts charged in the instant case is 284 pages of the evidence record). Accordingly, the number of false import declaration is determined otherwise.