(a) The main sentence sentenced by the first instance court (two years of suspended sentence in imprisonment with prison labor for a period of eight years) is too unhued and unfair;

B. Since the number of tools 857 that the Defendant was sealed is subject to the necessary confiscation and collection, an amount equivalent to the price of the smuggling should be additionally collected.

2. Determination

A. In light of the circumstances described by the first instance court in the context of sentencing, considering the records of the instant case and the various conditions of sentencing as shown in the pleadings, the first instance judgment against the Defendant cannot be deemed unfair, even considering the circumstances asserted by the prosecutor on the grounds of appeal.

Therefore, this part of the prosecutor's argument cannot be accepted.

B. Article 157(1) of the former Customs Act (amended by Act No. 11602, Jan. 1, 2013) or the proviso of Article 282(2)1 of the current Customs Act may not be forfeited for foreign goods shipped into or out of a bonded area under Article 157 after filing a declaration under Article 157 in the bonded area under Article 154.

In light of the above, since the declaration of entry into a bonded area by lawful declaration and the goods brought into the bonded area fall under “foreign goods brought into the bonded area after filing a declaration” under Article 1 of the proviso of Article 282(2) of the Customs Act, even if the Defendant reported the goods brought into the bonded area through the above procedure and imported them as goods different from the actual goods.

Even if this falls under Article 282 (2) (1) proviso of the former Customs Act and does not fall under the subject of necessary confiscation or collection.

It is reasonable to view it.

Therefore, in light of the overall circumstances revealed in the instant case and the fact that the Defendant does not seem to evade customs duties on the imported goods of this case, the amount equivalent to the value of the imported goods of this case shall be additionally collected.