All the judgment below is reversed.

Defendants shall be punished by a fine of KRW 50,000,000.

Defendant

A The above fine shall be imposed.

1. The sentencing of the lower court (two years of suspended sentence in June, and fine of 100,000,000 won in case of Defendant A) on the gist of the grounds of appeal is too unreasonable.

2. We examine ex officio the Defendants’ grounds for appeal prior to the judgment on the grounds for appeal.

With respect to the portion of the violation of the Customs Act and the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, the lower court erred by misapprehending statutory options against Defendant A, and by imposing fines on the violation of the Customs Act and the violation of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements with respect to Co., Ltd. and the violation of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, the lower court did not separately specify the amount of fines separately determined for the violation of the Customs Act and the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements

3. If so, the judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act without examining the defendants' assertion of unfair sentencing, and the judgment of the court below is reversed, and it is again decided as follows.

[Discied Judgment] The summary of facts constituting an offense and evidence recognized by the court is the same as that stated in each corresponding column of the judgment below. Thus, it is acceptable to accept it as it is 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. Article 53-2 subparag. 4 and Article 38 (Selection of Fines) of the Foreign Trade Act; Articles 276(2)4 and 241(1) of the Customs Act; Articles 44(2)1 of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements

B. Articles 57, 53-2 subparag. 4, and 38 of the Foreign Trade Act, and Article 279(1) of each Customs Act.