The judgment of the court below is reversed.

Defendant shall be punished by a fine of 1.6 million won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles 1) Attached Table No. 1 (hereinafter referred to as “refluence”)

(2) As to the violation No. 1, the court below found the Defendant guilty of this part of the facts charged, even though the customs broker requested by the Defendant omitted and reported air freight rates, and the Defendant did not falsely report the customs value for the purpose of affecting the determination of the amount of customs duties, the court below erred by misapprehending the legal principles and misapprehending the legal principles. The court below found the Defendant guilty of this part of the facts charged, even though the Defendant did not report the price of the goods imported only from the nationalization of class B as stated in the import declaration form, and did not report the price of the goods at a low price.

B. The penalty of the lower judgment on the grounds of unreasonable sentencing (fine 10 million won) is too unreasonable.

2. Judgment on misconception of facts and misapprehension of legal principles

A. In full view of the following circumstances acknowledged by the lower court and the evidence duly admitted and examined by the first instance court as to the violation No. 1 of the year, the Defendant may be recognized as having falsely reported the dutiable value as the same as the one of the offenses once a year in order to affect the determination of the tax amount. Therefore, the Defendant’s assertion of erroneous determination of facts and misapprehension of legal principles

① The Defendant issued AIWYBL (air waybill) and INVOICE (Transmitt.) to a licensed customs broker for an import declaration. In fact, the Defendant stated that the Defendant, despite having paid air fares, is indicated in the invoice as “CNF (including delivery conditions) INCHON” and indicated that the exporter, other than the Defendant, pays the fare to the Incheon port.

2. Article 94 of the Customs Act, even if an air freight certificate contains “NCV (no No. c.)”.