The prosecutor's appeal is dismissed.

1. Summary of the prosecutor's grounds for appeal;

A. As to the acquitted portion of the judgment of the court below in the misconception of facts, the court below acquitted the defendants on the violation of the Customs Act due to smuggling export and violation of the Act on the Regulation and Punishment of Criminal Proceeds Concealment, which are the primary facts charged against the defendants, in case where the domestic shipping company voluntarily submits a false export declaration to the customs office, and then exports the goods at the request of the exporting company upon the request of the exporting company for transportation, it is not possible to determine the identity of the goods reported in accordance with the export declaration based on ten unit classification code in accordance with the Customs Statistics Integration Schedules.

B. As to the guilty portion of the judgment of the court below on unreasonable sentencing, in light of the Defendant’s export amount, etc., the sentence of the court below (fine 6,000,000) imposed on the Defendant is too unjustifiable and unfair.

2. Determination

A. (1) As to the mistake of facts, with regard to the violation of the Customs Act due to smuggling, the lower court appears to have specified the goods listed in the attached list 1 of the lower judgment in accordance with the Defendant’s claim for freight rates against the Defendant, and the Defendant appears to have been actually exported to Japan. In so long as there is no prosecutor’s proof as to whether the classification code of the goods stated in the export declaration submitted in the above goods, D, E, etc. is different, each of the evidence submitted by the prosecutor alone is insufficient to recognize that the clothes listed in the attached list 1 of the crime committed fall under “the case of exporting goods which are different from the pertinent exported goods after filing an export declaration,” under Article 269(3)2 of the Customs Act, since the identity of the goods reported in the export declaration is not recognized, and therefore, it is not recognized that the crime of violating the Act on Regulation and Punishment of Criminal Proceeds Concealment