All appeals filed by the prosecutor against the Defendants are dismissed.

1. The summary of the facts charged in the instant case is the vice president of Defendant D Co., Ltd. located in Yongsan-gu Seoul from August 2006 to December 2009, and the person working as the representative director from January 201 to December 201, and Defendant C is a person who worked as the representative director of the said company from January 1, 1998 to December 2009. Defendant C is a person who is working as the above representative director of the said company from January 1, 1998 to December 2009. Defendant B is a person who is a director of the fishery department of the said company and is a person who is in charge of the business related to the fish industry and the Defendant D Co., Ltd.

In order to be exempted from customs duties on deep-sea fishery products jointly operated overseas under the Customs Act, a person who has reported to the Minister of Oceans and Fisheries (the Minister of Oceans and Fisheries; hereinafter the same shall apply) pursuant to the Distant Water Fisheries Development Act (the former Overseas Resources Development Business Act; hereinafter the same shall apply) to operate deep-sea fisheries as an overseas local subsidiary established jointly with a foreigner (referring to the case where the total amount of 49% or more of shares is secured) shall be recommended by the Minister of Oceans and Fisheries in consultation with the Minister of Finance and Economy for collecting or capturing marine animals and plants by using production methods, such as ships, gear, etc. publicly notified by the Minister of Oceans and Fisheries in overseas waters and directly exported marine products.

Defendant

D Around December 202, 2002, D Co., Ltd. established a 50% stake with Russian partner G (hereinafter “G”) for a joint venture business, respectively, by investing 50% of the 50% stake in HCO. LTD (hereinafter “H”). From around June 21, 201, the said joint venture (hereinafter “H”) imported deep-sea products, including the freezing name operated by the said joint venture (hereinafter “H”), received a letter of recommendation for the reduction of and exemption from customs duties on the said products from the date on which it submitted it to the customs office, and submitted the said letter of recommendation for the reduction of and exemption from customs duties on the said goods. Around April 22, 2008, H sold 50% of the H’s equity interest to R in G (J) on or around August 17, 2012, again purchased on or around April 20, 2017.