The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. The summary of the grounds for appeal (misunderstanding of facts or misunderstanding of legal principles) (i.e., some of the facts charged in the instant case, namely, F, H, G, etc., did not sell tobacco.

It is necessary to obtain a separate retailer designation in the case of the defendant who has been supplied with special purpose tobacco for the national armed forces (tax-free tobacco) outside Korea by the KJ of the Bank of Korea, as well as the KJ of the Bank of Korea, which has received the sales license of the national armed forces-free tobacco outside Korea from the KW.

Article 22(2)(3) of the Act shall be collected from the purchaser of tobacco, not from the defendant who has sold the tobacco.

2. Judgment on the grounds for appeal

(a) A person who intends to run a retail business of tobacco in the summary of the facts charged shall be designated by the head of the Si/Gun/Gu having jurisdiction over the location of the place of business;

Nevertheless, on January 6, 2010, the Defendant, without being designated as a retailer, sold 270,000 won of tobacco for special use in Pyeongtaek-si D and sold 300,000 won to F, and thereafter, operated a tobacco retail business by selling all of the special-purpose tobacco equivalent to KRW 150,713,80,00 in total to F, from April 3, 2014, as shown in the attached list of crimes in the judgment of the court below, until April 3, 2014.

Article 11 (Permission for Tobacco Manufacturing Business) (1) A person who intends to operate a tobacco manufacturing business shall obtain permission from the Minister of Finance and Economy, as prescribed by Presidential Decree.

Article 12 (Sale of Tobacco) (1) Tobacco manufactured by a manufacturer shall be sold by the manufacturer, and tobacco imported from a foreign country by such import and sale business operator to any of the following persons:

1. A wholesaler (referring to a person who has registered for the wholesale business of tobacco under Article 13 (1);

(hereinafter the same shall apply)

2. Retailers (referring to persons designated as retailers under Article 16 (1).

(2) No person, other than a retailer, shall sell tobacco to consumers. Article 13 (Registration of Tobacco Sales Business) (1) Any person who intends to operate a tobacco import and sale business.