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[1] The meaning of the ""goods different from those imported"" under Article 269 (2) 2 of the former Customs Act
[2] In case where different duties are to be imposed between the declared goods and the actually imported goods, whether they can be deemed as identical (negative)
[3] Whether the goods subject to the prior review on amount of duty and those not subject to it can be deemed as identical (negative)
[4] The case reversing the judgment below holding the defendant not guilty, in case where the defendant as a representative director of a trading company declared ""green skin soya bean"" and ""soya bean white bean/KOP for food"" in the declaration, but actually imported ""soybean for sprouting,"" on the grounds that although ""green skin soya bean"", ""soya bean white bean/KOP for food"" and ""soybean for sprouting"" are the same kind with the same duty amount, since ""soybean for sprouting"" at the time of import was subject to the prior review on amount of duty unlike ""green skin soya bean"" or ""soya bean white bean/KOP for food,"" they cannot be recognized as identical, and therefore, the above act constitutes the crime of smuggling under Article 269 (2) 2 of the former Customs Act
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