The judgment of the court below is reversed, and the case is remanded to the Seoul Central District Court Panel Division.

The grounds of appeal are examined.

1. Article 241(1) of the former Customs Act (amended by Act No. 12027, Aug. 13, 2013; hereinafter “former Customs Act”) provides that where a person intends to export, import or return goods, he/she shall file a false declaration with the head of a customs office on the description, size, and value of the relevant goods, and other matters prescribed by Presidential Decree. Article 242 of the same Act provides that a declaration under Article 241(1) shall be filed in the name of the owner of the goods or a customs broker or the customs clearance handling corporation under the Customs Act (hereinafter “customs broker, etc.”). Article 269(3)1 and 2 of the same Act provides that a person who, without filing a declaration under Article 241(1), filed the said declaration with the exporter of the goods and a person who exports goods different from the relevant goods after filing a declaration under Article 276(1) of the same Act shall be punished by filing a false declaration, and Article 271(2)4 of the same Act provides that a person who files a false declaration.

In full view of the contents and purport of the above provisions, “export of goods without filing an export declaration under Article 241(1)” under Article 269(3)1 of the former Customs Act shall be deemed to mean cases where the owner or a licensed customs broker, etc. of the goods exports the goods without filing an export declaration at all. The export declaration shall not include cases where the export declaration was filed but shall not include cases where the description, specification, value, and export declaration were falsely stated in the export declaration.

2. According to the evidence duly adopted by the first instance court, the Defendant, while exporting clothing, etc. to Japan, delegated the duties of export and customs clearance procedures to I, and the Defendant, a qualification comprehensive logistics company, upon delegation from I, delegated the duties to I.