A. When the Defendant was unable to import the visibility requested by C due to the lack of import licenses, the Defendant merely entrusted the import licenses to E with the visual delivery, and thereafter did not participate in the domestic introduction of the visibility of this case.

Nevertheless, the court below held that the defendant imported the visibility of this case

The judgment of the court below is erroneous in the misapprehension of facts and affected the conclusion of the judgment.

B. Article 282(2) of the misunderstanding of the legal principles provides that “the goods owned or possessed by an offender may be confiscated” and Article 282(3) of the Customs Act provides that “The whole or part of the goods to be confiscated may be collected as a penalty when it cannot be confiscated.”

As the instant visibility was seized from C while C, an accomplice of the crime of smuggling import, was possessed and owned, the Defendant, who was merely a distributor, did not possess or own the instant visibility, and the visibility of this case was occupied and owned.

Since the seizure from C was in a state that can be confiscated, it does not constitute an object of additional collection.

Nevertheless, the court below rendered an additional collection on behalf of the defendant. The court below erred by misapprehending the legal principles, which affected the conclusion of the judgment.

(c)

The punishment sentenced by the court below (2,00,000 won, additional collection of 24,00,000 won) is too unreasonable.

2. Determination

A. In full view of the following circumstances that can be known from the evidence duly adopted and investigated by the lower court regarding the assertion of mistake of facts, the Defendant is recognized as having closely imported the instant visibility without filing an import declaration in collusion with E.

Therefore, the judgment of the court below that convicted the Defendant of the facts charged of this case contains an error of mistake as alleged by the Defendant.

shall not be deemed to exist.

① The Defendant, before committing the instant crime, is subject to C from May 2013 to July 2013.