The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. Legal principles 1) Before the export of clothes (hereinafter “export of clothing of this case”) stated in the facts charged, the Defendant reported the export of clothing under the name of a general logistics company through I, etc.

Although there was a false representation as to the exporter, etc. at the time of filing the declaration.

Even if the former Customs Act (amended by Act No. 12027, Aug. 13, 2013; hereinafter “former Customs Act”) does not constitute a violation of the Customs Act by smuggling export under Article 269(3)1 of the former Customs Act.

2) As long as the export of the clothing by the defendant does not constitute a violation of the Customs Act by smuggling, the property generated by the export of the clothing cannot be subject to the Act on Regulation and Punishment of Concealment of Criminal Proceeds.

B. The punishment of the lower court is heavy.

2. Determination

A. After filing an appeal, the prosecutor filed an application for modification of indictment to add ancillary charges to the ancillary charges with regard to the violation of the Customs Act by smuggling as the primary charges, and the appellate court granted permission.

Since the subject of adjudication was changed, the judgment of the court below cannot be maintained.

Even so, the defendant's argument of misunderstanding the legal principles lies in the trial.

[Preliminary facts charged] “The Defendant is a person who manufactures clothing and operates E exported to Japan while living in Dongdaemun-gu Seoul, 101 Dong 1002.

When it is intended to export, import or return goods, the name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree shall be reported to the head of a customs office, and matters prescribed by Presidential Decree shall not be reported or falsely reported at the time of filing such declaration.

Nevertheless, the Defendant intended to export the goods to Japan, but there is no registration of the Defendant’s business operator under the name of the other business operator, and the I Representative J, etc., and the serial number of the owner and the business operator of the exported goods is false.