The judgment of the court below is reversed.

1. Defendant A shall be punished by imprisonment for eight months and by a fine of fifteen thousand won.

The summary of the grounds for appeal is as follows: (a) misunderstanding the facts concerning the violation of the Customs Act by the Defendants’ evasion of customs duties; and (b) misunderstanding the legal principles; (c) Defendant B is Defendant B.

Fees paid to this seller constitutes "purchase commission" under the proviso of Article 30 (1) 1 of the Customs Act, and the increase in the amount paid by the defendants to the seller is not the price of imported goods. Thus, the above fees and increased taxes must be excluded from the customs value of imported goods.

In light of the misunderstanding of the facts as to the violation of the Customs Act by false declarations, the Korean origin group listed in [Attachment 2] Nos. 1 through 6, 8, 9, 10, 21, 22, and 25 of the List of Offenses Offense Nos. 2, 1 through 6, 8, 9, 10, 21, 22, and 25 of the List of Offenses Offense Nos. 2, 2, 2, and 25

Defendant A had no intention to evade customs duties of this case, to file false declarations, or to issue false documents of origin for the purpose of violating the Customs Act and the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements.

The punishment of the court below (the 2 years of suspended sentence in August, 200, the 15 million won fine in Defendant B, and the 15 million won fine in Defendant A) is too unreasonable.

It constitutes a false representation of the country of origin on the packaging containers of exported goods, which is erroneous in the inspection doctrine, constitutes a false representation of the country of origin on the “goods, etc.”

The sentence of the court below which is unfair in sentencing is too uneasible and unfair.

Article 30 (Principle of Determination of Dutiable Value) (1) of the Customs Act, which provides for the determination of the portion of the purchase commission, among the misunderstandings and misapprehensions of the legal principles as to the Defendants’ assertion of misunderstanding of facts and misapprehension of the legal principles as to the violation of the Customs Act due to the evasion of customs duties, shall be the following amounts: