The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The Defendant alleged misunderstanding of facts or misapprehension of legal principles did not have conspired to commit an act of evading customs duties.

Therefore, the judgment of the court below which found the defendant guilty is erroneous in the misapprehension of legal principles or thereby affecting the conclusion of the judgment.

B. Improper argument of sentencing is unfair because the sentence imposed by the lower court (the penalty amounting to KRW 15 million) is too unreasonable.

2. Examination ex officio prior to the judgment on the grounds for appeal by the defendant for an ex officio judgment.

The prosecutor applied for amendments to Bill of Indictment in exchange for the facts charged, the name of the crime, and the applicable legal provisions in the trial court, and the judgment of the court below is no longer maintained as the case is changed by the court's permission.

3. Therefore, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the grounds for appeal by the defendant, and the judgment below is reversed and it is again decided as follows.

Punishment of the crime

The Defendant is a person who operates B with the export of agricultural products in California, California, Luxembourg.

No person who imports goods shall file a false declaration on the name, standard, quantity, price, etc. of the relevant goods in order to influence the determination of the amount of customs duties.

On December 24, 2009, the Defendant evaded the issuance of the invoice at low prices to 8,210,530 won in customs duties imposed on 3.1 US dollars 23,232 US dollars (Korean Won 27,368,458), by filing a declaration with 3.65 US dollars, even though the actual unit price was 3.65 US dollars per LB, the Defendant imported 42,240LB in the name of LB as F on December 24, 2009. From that time to January 25, 2013, the Defendant evaded the issuance of the invoice at low prices to 131 US dollars 578,731 US dollars (Korean Won 60,507,16 won) from that time, as indicated in the list of crimes in the attached Table.

In this respect.