The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. The summary of the grounds for appeal (a year of imprisonment and an additional collection of KRW 2,625,55,550) of the lower court is too unreasonable;

2. The crime of this case, however, is deemed to have been committed by the Defendant, who has imported agricultural products worth worth of KRW KRW 100 million over a long time, and the nature of the crime is bad;

However, in full view of the following factors: (a) the Defendant led to the instant crime; (b) there is no record of criminal punishment by committing another crime in Korea; (c) the sentencing equality with accomplices; and (d) the Defendant’s age and happiness environment; and (c) the circumstances before and after the instant crime, the lower court’s punishment against the Defendant is somewhat unreasonable.

3. The decision of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act as the defendant's appeal is reasonable, and the judgment below is reversed and it is again decided as follows.

Criminal facts

The summary of facts and evidence recognized by the court is the same as that of each corresponding column of the judgment below, and thus, it is cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article 269(2)1 of the Customs Act, Articles 241(1) and 30 of the Criminal Act, Articles 269(2)2 and 241(1) of the Customs Act, Article 30 of the same Act, Articles 269(2)2 and 241(1) of the Customs Act, Article 30 of the Criminal Act (the overall control of revenues from false declaration), and selection of imprisonment for each sentence;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act (Consideration favorable circumstances in the front);

1. Article 282 (3) and (2) of the Customs Act;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;