The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below (one year of imprisonment and fine of 32 million won) is too unreasonable.

2. However, the following circumstances are recognized: (a) the Defendant made a confession of all the instant crimes and reflects his mistake in depth; (b) the payment of both the customs duties and additional taxes which have been unjustly refunded; (c) the sales of the floating export-price bonds; and (d) the payment of the money unfairly received from the bank without delay; and (c) the fact that there was no other force except criminal punishment of fines twice for the instant crime

However, the crime of this case, however, when the defendant filed an export declaration with the head of the customs office 45 times in total, makes a false declaration of the price of the goods at a low price by manipulating the price of the goods at a low price and makes a false declaration with the head of the customs office 19 times in total. The export declaration was filed with the head of the customs office 65 times in total by manipulating the price of the goods for the purpose of acquiring property or property benefits on 110 occasions in total, and was refunded the total amount of KRW 101,381,164 in a false or other unlawful manner. The defendant forged the notice of English, which is a private document in Chapter 604, and uses Chapter 603 among them in light of the applicable criminal law and contents. The sum of the amount that the defendant illegally received by selling an export-price claim against the bank, which was unfashed by price manipulation, exceeds KRW 4 billion in total, and the bill of lading was continuously issued with the same and identical bill of lading continuously to commit the crime of this case.