All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court (eight months of imprisonment) is too unreasonable.

B. Prosecutor 1) In common sense, in the event of exporting vehicles by mistake of facts and misapprehension of legal principles, there are often cases where a cancellation certificate is required even after filing an export declaration with the head of a customs office, so long as there are many cases where a cancellation certificate is required, the Defendant should be deemed to have sufficiently recognized that the cancellation certificate may be forged. Nevertheless, the judgment of the court below which acquitted the Defendant of the aiding and abetting of Official Document, was erroneous in the misapprehension of legal principles and in the misapprehension of legal principles. 2) The sentence of unfair sentencing

2. Determination

A. As to the prosecutor’s assertion of mistake of facts and misapprehension of the legal principles, D and E are engaged in a used vehicle export agency business under the name of “F”, and they are not able to export a motor vehicle under the name of “one-day vehicle” due to seizure or theft report, etc., and they are willing to export a motor vehicle under the name of “F” and normally cancelled vehicle registration certificate (hereinafter “certificate of cancellation”).

)As if you will export scrap, you reported to the customs office and received a repair statement, which is a private document under the name of the customs broker, and then planned to forge the above cancellation certificate, which is an official document under the name of the head of the competent administrative agency, by changing the vehicle to the vehicle to export the chassis number, vehicle smoke, etc., and D prepared a smuggling export-related document, and E, in overall control over the above company, recruited the vehicle scrapping certificate, cancellation certificate, and large-type vehicle to procure the vehicle scrapping certificate, which was cancelled while operating the above company, in writing. D and E, around March 14, 2012 in the above F office, in order to export the H (the I vehicle procured from the suspension of reference) in the above F office, report it to the Incheon Customs office as if you will export the above J vehicle under the name of the customs broker using the scrap receipt certificate.