The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 30 million.

The above fine shall not be paid by the defendant.

1. The main point of the grounds for appeal is that the lower court’s punishment (fine 37 million won) is too unreasonable.

2. As a result of each of the instant crimes, each of the instant crimes led to the disturbance of customs administration and foreign exchange transaction order, and the evaded tax amount is approximately KRW 48 million, and approximately KRW 29 million in foreign exchange transaction amount, it cannot be deemed that the nature of the instant crime is light.

However, it is reasonable to view that the punishment imposed by the court below is somewhat heavy in light of the following factors: (a) the Defendant was sentenced to a fine of KRW 500,00 for the crime of gambling in the past, and there is no particular criminal force, and there is no current tax evasion amount faithfully; and (b) Article 29(1)6 of the current Foreign Exchange Transactions Act only applies to the case where the amount of violation of duty to report under Article 16 is '50,000 won or more'; and (c) the punishment for the crime of violation of the Foreign Exchange Transactions Act in the instant case is low; and (d) other various circumstances, such as the motive and background of each of the instant crimes, Defendant's age, character

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit.

Criminal facts

The summary of the facts and evidence recognized by the court is the same as the corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Each Customs Act [The former Customs Act (amended by Act No. 10424, Dec. 30, 201; hereinafter “former Customs Act”) with respect to an act on which an import declaration was filed before January 1, 201,” respectively.

[Application] Articles 270(1)1 and 241(1) (the point of evading customs duties, the choice of fines)

B. Article 28(1)2 of the former Foreign Exchange Transactions Act (amended by Act No. 9351 of Jan. 30, 2009) and Article 16 subparag. 3 are not reported.