The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. Summary of grounds for appeal;

A. Since there is no evidence or evidence to prove the guilty of the facts charged in this case as to misunderstanding of the legal principles or misunderstanding of the facts charged, the defendant must be acquitted.

D. The LAW LAC is a person who has obtained permission for tobacco manufacturing business under the Tobacco Business Act, and the award and award distribution is a person who has entered into a tobacco supply contract with the head of the local government having jurisdiction over the local government and received a license for the sales of special purpose tobacco for the national armed forces in Korea. The defendant entered into a contract for the distribution of the award and award to the KAB and the tobacco supply contract for special purpose, and received and sold the award and award distribution from the distribution of the award and award to the KAB. As such, if the defendant received and sold the special purpose tobacco for the national armed forces (tax-free tobacco) from distribution of the award

Even if it is not so, the defendant is believed to have been designated as a retailer under the Tobacco Business Act by concluding a tobacco supply contract from the distribution of awards and decorations for special use, and there is a considerable reason for such mistake, so it does not constitute an error in law.

Article 22(2)(3) of the Act shall be collected from the purchaser of tobacco, not from the defendant who has sold the tobacco.

B. The punishment sentenced by the court below to the defendant (the punishment amounting to five million won, the penalty surcharge of KRW 379,816,200) is too unreasonable.

2. Judgment on the misapprehension of the legal principle or mistake of facts

(a) A person who intends to run a retail business of tobacco in the summary of the facts charged shall be designated by the head of the Si/Gun/Gu having jurisdiction over the location of the place of business;

Nevertheless, without being designated as a retailer, the Defendant: (a) sold free tobacco 390,00 won from E located in Dongducheon-si around January 3, 2010 to the general public at KRW 579,000; and (b) from that time until April 29, 2014, all of the following methods, as shown in the list of crimes in attached Table 281 in the judgment of the court below, are 379.