The judgment of the court below is reversed.

Defendant

A The fine of KRW 10 million shall be imposed on Defendant B and the fine of KRW 5 million shall be imposed on Defendant B.

1. Comprehensively taking account of the gist of the grounds for appeal (misunderstanding of facts) and the evidence submitted by the prosecutor, such as the testimony of the witness of the lower court and the statement of the defendant A at an investigative agency, the defendant A can be acknowledged that the purpose of the defendant A was to obtain an unfair loan by filing a false report on the export price, such as the fact-finding (in

2. Ex officio determination

A. A prosecutor shall maintain the first and the first facts charged in the trial as the primary facts charged, and the provision of the first preliminary application to Defendant A applied to Defendant A with the same content as the original facts charged in the judgment below. This court permitted Defendant A’s amendment of indictment as stated in Article 276(2)4 and Article 241(1) of the Customs Act, Articles 37 and 38 of the Criminal Act, “Article 279(1) of the Customs Act, Articles 279(2)4 and 276(2)4 of the Customs Act, Article 271(1) of the Customs Act, Articles 37 and 38 of the Criminal Act, and this Court permitted Defendant B’s amendment of indictment.

B. As examined below, the judgment of the court below that only the previous primary facts charged cannot be maintained, inasmuch as the court below found the defendant not guilty of the primary facts charged and found the defendant guilty of the ancillary facts charged.

(c)

Although the judgment of the court below has the above reasons for reversal of authority, the prosecutor's assertion of mistake as to the primary facts charged is still included in the subject of deliberation.

3. Judgment on the grounds for appeal (the primary facts charged)

A. The summary of the primary facts charged is that Defendant A operates Company B, a corporation selling digital gambling, etc. online, and Defendant B, a corporation operating wholesale and retail business prior to digital security.

1) In order to export the goods Defendant A, the name, standard, quantity and price of the goods at issue and other matters prescribed by Presidential Decree shall be reported to the head of the customs office, and the goods at issue shall be unfairly goods or items