The judgment of the court below is reversed.

Defendant shall be punished by a fine of 27,900,000 won.

The above fine shall not be paid by the defendant.

1. The main point of the grounds for appeal is that the sentence imposed by the court below (two years of suspended sentence in eight months of imprisonment) is too unreasonable.

2. Determination is an unfavorable circumstance to the Defendant that the sum of the evaded customs duties reaches 87,633,760 won by the Defendant continuously committing a long-term crime.

On the other hand, the circumstances favorable to the defendant include the fact that the defendant recognized all of the crimes in this case and reflects his mistake, the full amount of evaded tax including additional tax, etc. is paid, and there is no record of punishment exceeding the same crime or fine.

In full view of the aforementioned circumstances and various circumstances, including the Defendant’s age, character and conduct, environment, intelligence level, motive, means and consequence of the crime, etc., and the sentencing conditions specified in the instant records and arguments, the sentence imposed by the lower court is deemed to be too unreasonable.

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are as stated in each corresponding part of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 270(1)1 of the former Customs Act (amended by Act No. 10424, Dec. 30, 2010); Articles 241(1)1 and 270(1) of the former Customs Act (amended by Act No. 10424, Dec. 30, 201); Articles 270(1)1 and 241(1) of the former Customs Act (amended by Act No. 1045, Dec. 30, 201); each deviation from customs duties as stated in No. 76 or 279 of the list of crimes); the selection of fines

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 278 of the former Customs Act (amended by Act No. 10424, Dec. 30, 2010); Article 278 of the Customs Act, Article 38(1)2 of the Criminal Act, the provision on aggravation of fines for concurrent crimes.