All appeals filed by the prosecutor against the Defendants are dismissed.

1. The summary of the grounds for appeal against the Defendants (Defendant A: imprisonment of one year and six months, two years of suspended execution, two years of additional collection, 1,236,698,00 won, Defendant B: Imprisonment of ten months, two years of suspended execution, two years of additional collection, and 432,690,000 won) are too unfeasible and unreasonable.

2. Determination

A. Defendant A’s crime of this case is an unlawful export or smuggling with 135 vehicles worth KRW 1,480,000,000 in total for a period exceeding 3 years by altering the export declaration certificate or the export declaration statement, and thus, the Defendant’s crime of this case is not only planned but also the Defendant’s liability for the crime is not easy due to a large scale of the crime.

However, considering the circumstances favorable to the defendant, such as the fact that the defendant was punished three times as a fine for a crime of different types, and that the defendant was committed to discontinue his/her business registration and refuse to commit such a mistake in the future, the circumstances and motive of the crime of the same and similar cases, equity with the sentencing of the same and similar cases, circumstances after the crime of this case, the defendant's age, character and conduct, family relationship, etc., the sentence of the court below is too unjustifiable and unreasonable.

The prosecutor's assertion of unfair sentencing is without merit.

B. The crime of this case committed by Defendant B is not only planned but also the Defendant’s liability for committing the crime because the Defendant’s alteration of the export declaration certificate or the export declaration statement was made, and then denied or sealed against 59 vehicles worth KRW 583 million in total for three years by exercising the right to file an export declaration or the export declaration statement.

However, the fact that the defendant was punished by a fine on one occasion for a crime of different types of crime is the whole criminal records, the defendant's mistake is recognized, and the future, and the circumstances favorable to the defendant, equity with the sentencing of the same and similar cases, and other circumstances and circumstances of the crime of this case.