A. Article 282(2) and (3) of the Customs Act provides that when a person imports smuggling, such goods shall be confiscated or collected as necessary. The proviso of Article 282(2) of the same Act provides that goods brought into a bonded area after filing a report as an exception shall be excluded from confiscation. According to Article 2 subparag. 7, Article 36, and Article 37 of the Act on Designation and Management of Free Trade Zones, goods brought into a bonded area and free trade zone shall be deemed the same.

The golf products of this case concerning smuggling import (hereinafter “the golf products of this case”) are goods reported at the time of entry into a free trade zone, and thus, it cannot be collected as a substitute for confiscation pursuant to the proviso of Article 282(2) of the Customs Act. As such, the lower court collected KRW 118,926,281 in accordance with the necessary confiscation and additional collection provision, the lower court erred by misapprehending the legal doctrine regarding the additional collection, thereby adversely affecting the conclusion of the judgment.

B. The lower court’s sentence of unreasonable sentencing (two months of imprisonment, two years of suspended execution, additional collection of KRW 118,926,281) is too unreasonable.

2. Determination

A. As to the assertion of misapprehension of legal principles, the bonded areas under Article 154 of the Customs Act shall be classified into designated areas, licensed bonded areas and general bonded areas, and the designated bonded areas shall be classified into designated storage places and customs inspection places, and the licensed bonded areas shall be classified into the bonded warehouse, bonded factory, bonded exhibition, bonded construction work site

(1) Any person who intends to ship goods into or out of a bonded area shall file a report thereon with the head of a customs office, as prescribed by Presidential Decree.

Article 282 (Confiscation and Collection) (2) In cases falling under Article 269 (2) and (3) or 274 (1) 1, the goods owned or possessed by any offender shall be forfeited.

Provided, That in cases falling under Article 269 (2), any of the following goods may not be forfeited: