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The judgment of the court below is reversed.
The sentence of sentence against the defendant shall be suspended.
In this case.
Reasons
1. The summary of the grounds for appeal (unfair sentencing) is too unreasonable because it is too unreasonable for the defendant to be sentenced to the punishment (amounting to KRW 7.8 million and penalty amounting to KRW 244,612,098) sentenced by the court below.
2. Determination of the number of crimes committed by the smuggling import and the evasion of customs duties in this case is multiple times, and the quantity and volume of the subject goods, the amount of duty evasion, and the Defendant’s act is not so significant. The Defendant’s act is detrimental to the security of the import of customs duties, which is the core legal interest in the Customs Act, and the proper order in customs clearance, and the nature of the crime is not less and less unfavorable to the Defendant.
However, the defendant paid 5,4760,000 won to the defendant, including additional tax imposed on the amount of tax evaded by the act of evading customs duties in this case. In the case of the smuggling import act in this case, considering that the defendant did not have the purpose of evading customs duties in light of the fact that the substantial amount of the goods in this case was exported within one year and the goods were exempted from customs duties if there was a legitimate declaration under the relevant Acts and subordinate statutes, and there was no profit acquired from the above crime. The defendant committed the smuggling import act in this case only due to the lack of awareness of the procedures for the declaration, and it seems that the defendant did not have an opportunity to reconsider such awareness because the act was not exposed for a long time. The imposition of large amount of additional surcharge on the whole of the smuggling import act in this case for the above period is judged to be excessively harsh to the defendant who is a small business operator. The defendant recognized all of the crimes in this case and there was no record of criminal punishment prior to the crime in this case, the defendant's age, motive and condition of the crime in this case, etc.
3. If so, the defendant-appellant.