The prosecutor's appeal is dismissed.

1. Summary of grounds for appeal;

A. Although the defendant alleged a mistake of facts could be found guilty of the primary charges of smuggling export as provided by Article 269(3)2 of the Customs Act because there is no identity between the exported goods and the goods actually exported, the court below erred by misapprehending the legal principles and acquitted the defendant.

B. The court below's decision on the grounds of unfair sentencing (the fine of KRW 15 million) is too unfluent and unfair.

2. Determination

A. 1) The lower court’s determination on the assertion of mistake of facts shall be based on the difference between the two 10 unit classification code and the two 10 unit classification code under the "Customs Consolidated nomenclature nomenclature nomenclature Nos. 269(3)2 of the Customs Act," and the "other goods" under Article 269(3)2 of the Customs Act shall not mean all the goods other than the goods declared by the export declaration, but shall mean all the goods other than the goods declared by the export declaration or the goods the identity of which is recognized. Whether the identity is recognized between the goods declared by the export declaration and the goods actually cleared and exported through customs shall be determined on the basis of whether the ten unit classification code of the goods are the same (see, e.g., Supreme Court Decision 2004Do1564, Jan. 27, 2006; the name of the attached list nomenclature nomenclature nomenmenclature of the goods declared by the Minister of Strategy and Finance.