The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (one-month imprisonment and a fine of 14,000,000 won, a suspended sentence of two-years) is too unreasonable.

2. The following facts are revealed: (a) the Defendant made confessions and reflects all the instant crimes; (b) there are no criminal records other than the suspended sentence due to the violation of the Act on Special Measures for Designation and Management of Areas of Restricted Development; and (c) the remainder of evaded customs duties and additional taxes except for the P portion of the instant evaded customs duties are paid; (d) while the act of false declaration of dutiable value is highly likely to be subject to criticism contrary to the legislative intent of the Customs Act aimed at contributing to the development of the national economy by ensuring proper imposition and collection of customs duties and customs clearance for exported and import goods; (e) the number of the instant crimes and the amount of evaded customs duties is not large; and (e) other various sentencing conditions as shown in the records and arguments, such as the Defendant’s age, happiness, family environment, etc., the

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since the defendant's appeal is without merit. It is so decided as per Disposition.

(However, since it is apparent that "27,165,80 won" in the 15th sentence of the crime of the lower judgment is an error entry of "23,979,000 won", it shall be corrected ex officio in accordance with Article 25 (1) of the Regulation on Criminal Procedure.