The defendant's appeal is dismissed.

1. Summary of grounds for appeal (misunderstanding of facts and improper sentencing);

A. The Defendant is not guilty of the fact that the customs office made a normal declaration on the import price for a deadly import and that there was no false declaration on the dutiable value.

B. The lower court’s punishment (an amount of KRW 25 million) is too unreasonable.

2. Determination

A. According to the evidence duly admitted and examined by the lower court as to the assertion of facts, ① the Chinese company (China Hong Food Limited Liability Corporation) that the Defendant exported in the process of importing the instant ergag on March 18, 201, reported the export price to USD 20,000 per customs office on March 18, 201 (Evidence No. 9, 14 of the evidence record), ② the Defendant prepared and delivered to E on May 11, 201 a certificate of borrowing KRW 1.5 million above (Evidence No. 51 of the evidence record) to E on January 5, 2012 (Evidence No. 51 of the evidence record); ③ The Defendant can be acknowledged as having received each of the above facts at the price as stated in its reasoning, and each of the above facts can be acknowledged as having been delivered to E on January 5, 2012 (Evidence No. 400, Feb. 15, 2012).

Therefore, the defendant's assertion of facts is without merit.

The Defendant, upon receipt of a survey by the prosecution, made a statement to the effect that “The Defendant paid 700,000 won worth KRW 374,00,000,000,000,000,000,000 won, (the amount equivalent to KRW 374,000,00) from E on February 2, 201, and there remains 80,000,000 as at May 201,” (Evidence No. 113-114, the evidence record) is consistent with the content of each document.

At the time of the above investigation, the Defendant stated that “A approximately KRW 1.5 ton of the kills supplied to E remains, and KRW 70 million or KRW 80 million was damaged by E while handling the death doctrine of E (Evidence No. 116 of the Evidence Records), which exceeds 14 tons.