The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The principle of clarity of the principle of no punishment without law, the principle of prohibition of analogical interpretation, and the principle of liability for the imposition of joint and several collection between the principal offender and his accomplice by recognizing the punitive character to be imposed on the additional collection in accordance with the Customs Act.

In addition, even though it is possible to confiscate things owned or occupied by the offender, it is not reasonable to impose confiscation or collection on the simple transport measures.

Nevertheless, the lower court erred by misapprehending the legal doctrine that sentenced the Defendant to collect the full amount of goods imported in advance, thereby adversely affecting the conclusion of the judgment.

B. The sentence imposed by the court below on the defendant (two years of suspended execution in August, community service order of 80 hours and additional collection in 871,290,000 won) is too unreasonable.

2. Determination

A. Unlike general confiscation and additional collection, confiscation and additional collection stipulated in the Customs Act that are stipulated in the judgment of the misapprehension of the legal principles as to additional collection are distinct from confiscation and additional collection under the Criminal Act, such as those that merely provided or intended to provide to criminal acts for reasons such as destroying goods for public use or achieving the punitive purpose thereof, those that have been produced or acquired by such criminal act, and those that have been acquired in return for such act, from a criminal or a person other than the criminal who knowingly acquired such goods after such crime, for the purpose of deprivation of confiscation and profit (see, e.g., Supreme Court Decision 83Do1911, Sept. 27, 1983). The additional collection under Article 282(3) and (2) of the Customs Act is to be stipulated in the same Act. The additional collection under Article 282(3) and (2) of the Customs Act is to be ordered for the whole price of each offender, but if there are many persons who have committed an offense, the court shall order the full additional collection for each offender.