A. misunderstanding of the facts or misapprehension of the legal principles 1) As to the crime of buying by proxy by foreigners through foreigners, the Defendant, at the request of C, played a role in helping foreigners other than C to purchase goods at duty-free shops, and the lower court erred by deeming this as a joint principal offender in collusion with C and thereby finding the Defendant guilty of this part of the facts charged.

2) Even though the collection was already made to C, who is an accomplice, the lower court erred by ordering the Defendant to collect additional collection again.

B. The punishment sentenced by the lower court (two years of suspended sentence of eight months, confiscation, additional collection of KRW 259,752,700) is too unreasonable.

2. Determination

A. Determination of misunderstanding of facts or misapprehension of legal principles 1) Joint principals under Article 30 of the Criminal Act, which determine the portion of a crime by proxy purchasing through foreigners, are established by meeting the subjective and objective requirements, namely, the commission of a crime through functional control by the intent of joint processing and the intent of joint venture. As such, a person who did not directly share the constituent requirements and did not implement the act may be held liable for the so-called crime as a joint principal offender depending on whether the above requirements are met.

On the other hand, in order for a competitor who did not directly participate in the elements of the organization to be recognized as a joint principal offender, he/she shall be recognized as having functional control over the crime through an essential contribution to the crime rather than merely a person who has committed the crime by taking into account his/her position and role in the entire crime, the control over the progress of the crime, or the malicious power (see, e.g., Supreme Court Decision 2010Do3544, Jul. 15, 2010). In light of the above legal principles, the following circumstances acknowledged by the evidence duly adopted and investigated by the court below, namely, ① a citizen of the Republic of Korea cannot purchase tax exemption items exceeding USD 3,00, in the court of the court of the court below.