The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (20 million won penalty) is too unreasonable.

2. It is recognized that the defendant's mistake is recognized, and there is no record of punishment for the same kind of crime, and there is part to be considered in the circumstances of the crime.

However, as the instant crime violates the legislative intent of the Customs Act to ensure the imposition and collection of customs duties and customs clearance of imported and exported goods and secure customs revenues, more severe punishment is required. Moreover, in full view of the following: (a) the Defendant’s evasion of customs duties or the amount of tax evaded; (b) there is no special change in circumstances after the decision of the lower court was made; and (c) the Defendant’s age, sex, criminal conduct, occupation and environment; (d) motive and circumstance leading to the instant crime; and (e) the circumstances leading to the instant crime, etc. after the crime, the lower court’s punishment is too unreasonable even if considering the favorable circumstances of the Defendant as seen earlier, even if considering the circumstances favorable to the Defendant.

Therefore, we cannot accept the defendant's above assertion.

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