The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (in fact-finding and misunderstanding of legal principles) of the facts charged in this case, as to the violation of the Customs Act due to smuggling (the primary facts under Paragraph (1) of the indictment), an export declaration was made in advance without specifying the export goods, and the product quantity and price of the export goods stated in the export declaration cannot be matched at source. In case of certain goods, although the HS classification code can be matched, it is difficult to recognize the identity of the goods indicated in the actual export goods and export declaration because it is an incidental result, and it is difficult for the defendant to recognize the identity of the goods indicated in the actual export goods and export declaration, the court below acquitted the defendant of this part of the facts charged, although the defendant is found to have violated the Customs Act due to smuggling under Article 269 (3) Item 2 of the Customs Act. The court below

2. Determination on the grounds for appeal

A. The pertinent export goods and “other goods” under Article 269(3)2 of the Customs Act shall not mean all goods other than those declared in accordance with the export declaration, but shall be deemed to mean all goods other than the goods declared in accordance with the export declaration, and shall be deemed to mean all goods other than the goods declared in accordance with the export declaration or the goods whose identity is recognized between the goods declared in accordance with the export declaration and the goods actually exported after customs clearance shall be determined on the basis of the difference of the two 10 unit classification codes in accordance with the Customs and Statistics Integration Schedules publicly notified by the Minister of Finance and Economy.

(See Supreme Court Decision 2004Do1564 delivered on January 27, 2006, etc.). B.

In light of the above legal principles, the lower court held that in this case, the 10-unit classification code under the Consolidated Tariff and Statistics Schedules differs between the goods on which the Defendant filed an export declaration and the goods actually exported.