The judgment of the court below is reversed.

Defendants shall be punished by a fine of KRW 6,500,000.

Defendant

A The above fine shall be imposed.

1. Summary of grounds for appeal;

A. In the event of a misunderstanding of facts (the violation of the Customs Act due to smuggling and the violation of the Act on Regulation and Punishment of Criminal Proceeds Concealment), the export declaration of false goods is submitted in advance, and the goods are exported by using them, the HS code cannot be properly granted at the time of the export declaration. It is difficult for customs offices to confirm whether the goods meet the requirements for permission, approval, labels and other conditions stipulated in the Customs Act and other export-import-related Acts and subordinate statutes, or to secure adequate statistical data. Whether the HS code is consistent with the above code is an incidental result. Thus, if the customs practices such as the export declaration of this case cannot be applied to smuggling, the benefits actually accrued cannot be confiscated or collected.

In light of this, it is reasonable to rate the Defendants’ act to be a violation of the Customs Act due to smuggling, and accordingly, the crime of violating the Act on Regulation and Punishment of Criminal Proceeds Concealment is also established. However, the judgment of the court below which acquitted the Defendants of this part of the facts charged is erroneous by misunderstanding the facts, which affected the conclusion of the judgment.

B. The lower court’s sentence of unreasonable sentencing (Defendant A: a fine of KRW 3 million, Defendant B: a fine of KRW 1.5 million) is too uneasible and unreasonable.

2. We examine ex officio the grounds for appeal by the ex officio judgment prosecutor prior to the examination.

A. According to the provisions of Article 278 of the Customs Act, in a case where a person who commits an act in violation of penal provisions under the Customs Act is punished by a fine, the application of Article 38(1)2 of the Criminal Act is excluded. As such, with respect to several concurrent crimes in violation of the Customs Act under the former part of Article 37 of the Criminal Act, a fine shall be separately imposed for each of such crimes

(See Supreme Court Decision 2006Do8435 Decided April 13, 2007, etc.). However, with respect to concurrent crimes, the lower court against the crime of violating the Customs Act as indicated in its holding regarding concurrent crimes, Article 38(1) of the Criminal Act.