All appeals by the Defendants are dismissed.

The summary of the grounds for appeal is as follows: Defendant A: misunderstanding the legal principles and sentencing 1) misunderstanding the legal principles, and applying the Act on the Aggravated Punishment, etc. of Specific Crimes (customs duties) on the grounds that the comprehensive crime by sequence 1, 4, and 5 of the judgment below was established, the court below applied the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (customs duties) on the grounds that the crime of non-declaration was established by each series of sequence 1, 4, and 5. However, with respect to the Defendant who is assessed as being a public tender with each of the transportation books, it is deemed that the crime of violation

2) The sentence sentenced by the court below to the defendant (the 4 years of suspended execution, the 1,037,350,000 won, the 59,690,400 won, and the 59,690,400 won, which was sentenced by the court below in the 2 years and six months of imprisonment)

Defendant

B: The punishment imposed by the court below (two years of suspended sentence in October) is too unreasonable in light of the background leading up to this case, the role of the defendant is to transport gold bars after receiving daily allowances and the actual gains of acquisition are to be excessive to KRW 200,000,00,000, confession and cooperation in investigation, the defendant's health condition, and criminal records.

As to Defendant A’s assertion of misapprehension of the legal principles as to the grounds for appeal, since the crime of non-reported import under Article 269(2) subparag. 1 of the Customs Act is a legitimate legal interest to secure customs duties on imported goods, if imported without filing an import declaration, the legal interest to ensure customs duties on the imported goods is infringed at each time of import, and the requirements for separate composition are met. Thus, one crime is established at each time of import (see Supreme Court Decisions 99Do782, Nov. 10, 200; 200Do2903, Jan. 30, 200). When several non-reported import acts are prosecuted as concurrent crimes, each act can specify the facts by specifying the date, time, place, and method thereof.