The judgment of the court below is reversed, and the case is remanded to the Ulsan District Court Panel Division.

The grounds of appeal are examined.

1. The summary of the facts charged in the instant case is that the Defendant engaged in the food transportation business and did not report food transportation business while running the food transportation business at a level of KRW 2 billion in the limit of 200 billion in the year of 2012, by transporting the frozen fishery products, such as 60 scambling, ice, scambling, scambling, scambling, falling, and scam, from January 1, 201 to June 25, 2013, by using two cambling towers teas.

The lower court affirmed the first instance judgment that acquitted the Defendant on the ground that the Defendant’s act of transporting frozen fishery products at the buyer’s request constitutes “the act of transporting food for sale at the relevant business operator’s place of business” under the proviso of Article 21 subparag. 4 of the Enforcement Decree of the Food Sanitation Act and thus, it did not constitute a report on food transportation business.

2. The key issue of the instant case is whether the Defendant’s act of transporting frozen fishery products constitutes a food transportation business subject to reporting, and this is examined.

(a) The former part of Article 37(4) of the Food Sanitation Act provides that a person who intends to engage in a business prescribed by Presidential Decree shall report to the competent authority by type of business or place of business, as prescribed by Presidential Decree;

According to delegation, Article 25 (1) 4 of the Enforcement Decree of the Food Sanitation Act provides "food transportation business" under Article 21 (4) as one of the types of business subject to a business report.

As to food transportation business, Article 21 subparagraph 4 of the Enforcement Decree of the Food Sanitation Act provides that "the business of sanitary transportation of foods that are likely to be deteriorated or deteriorated, such as fish, birds, and the processed products thereof, which are directly fluorable beverages (including germs and plastic beverages)," and the proviso thereof is "the business of transporting foods for sale at the place of business of the relevant business operator" and "the relevant business operator."