The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable, as the punishment imposed by the lower court on the Defendants (a fine of six million won per fine) is excessively unhued.

2. The determination is based on the following factors: (a) the period and frequency of the instant crime; and (b) the size of the amount of tax evaded ( approximately KRW 23 million); and (c) the purpose of the Customs Act with the aim of contributing to the development of the national economy by securing the import of customs duties, etc. is recognized as an unfavorable circumstance to the Defendants.

However, in full view of the following circumstances: (a) the Defendants recognized the facts of crime from the investigative agency; (b) Defendant A did not have the same criminal record; (c) did not have any history of punishment exceeding the fine; and (d) paid all customs duties and additional taxes that were evaded in the past; and (c) the Defendant’s age, sexual conduct, intelligence and environment; (d) motive and background, means and consequence of the instant crime; (c) the circumstances after the instant crime; (d) criminal records and criminal relationship; and (e) family relationship; and (e) economic circumstances, etc., the lower court’s punishment imposed on the Defendants are adequate and excessive, and thus, the Prosecutor’s assertion is without merit.

3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal is without merit. It is so decided as per Disposition.