All appeals by the Defendants are dismissed.

1. The judgment of the court below on the summary of the reasons for appeal (the fines of KRW 10 million for each case) is too unreasonable.

2. It is recognized that the circumstances to be considered, such as the fact that the Defendants recognized the instant crime and against the mistake, and the fact that the said Defendants are paying the evaded tax amount in installments, etc. are recognized.

However, the act of false declaration on the dutiable value and import price is highly likely to be criticized against the legislative intent of the Customs Act with a view to contributing to the development of the national economy by ensuring the imposition of customs duties and customs clearance for imported and exported goods, and securing the import of customs duties. The period of the instant crime or the amount of tax evaded or evaded is not significant, the Defendants repeated the instant crime even after being sentenced to a fine of KRW 10 million for the same kind of crime in the High Government District Court on August 7, 2009, and even after being sentenced to a fine of KRW 10 million for the same crime, the Defendants repeated the instant crime. Pursuant to Article 278 of the Customs Act, with regard to several concurrent crimes under the former part of Article 37 of the Criminal Act, the amount of fines shall be imposed separately for each of the instant crimes, and the amount of fines shall be imposed by up to 217 times, and even if the total number of the instant crimes exceeds KRW 50,000,000,00,000.

3. In conclusion, the Defendants’ appeal is without merit, and all of them are dismissed under Article 364(4) of the Criminal Procedure Act (Article 364(4) of the Criminal Procedure Act: Provided, That “3.528,655 won” of the criminal facts No. 10 of the lower judgment is obvious that it is a clerical error in the “3,528,655 won”, and thus, it is correct under Article 25(1) of the Regulation on Criminal Procedure.