The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 7,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. In the event that the Defendant filed an export declaration under the Customs Act in exporting each of the instant goods to Japan, the Defendant had a false statement in the content of the declaration.

Even if so, it cannot be viewed as a crime of non-declaration under Article 269 (3) 1 of the Customs Act.

Nevertheless, the lower court found the Defendant guilty of violating the Customs Act due to misunderstanding of facts and misapprehension of legal principles.

In addition, the charge of violation of the Act on the Regulation and Punishment, etc. of Concealment of Criminal Proceeds is not guilty unless the crime of violation of the Customs Act is established due to the above non-declaration.

B. The sentence of the lower court’s improper sentencing (17,424,59222) is too unreasonable.

2. Before determining the reasoning of the Defendant’s appeal ex officio, the Prosecutor changed the facts charged in this case into the primary facts charged and the ancillary facts charged, as described in the separate sheet, and the applicable legal provisions primarily apply to “Article 269(3)2 and Article 241(1)3 of the Customs Act, Article 3(1)3 of the Act on the Regulation and Punishment of Concealment of Criminal Proceeds, Articles 37 and 38 of the Criminal Act,” and, in addition, the Defendant applied for a change of the indictment to “Article 276(2)4 and Article 241(1) of the Customs Act, Articles 37 and 38 of the Criminal Act,” and “In addition, the lower court’s judgment against the Defendant was modified by granting permission.”

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the defendant's grounds for appeal on the grounds of appeal, and the judgment below is reversed and it is again decided as follows.

[Judgment of the court below] The criminal intent of the crime is stated in the annexed Form No. 1.

b)a summary of the evidence;