The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for four months.

However, the period of one year from the date this judgment becomes final and conclusive.

1. As to the goods exported by the defendant with false description of the grounds for appeal, the court below erred by omitting the declaration, although it is necessary to collect 230,397,978 won, which is the equivalent value.

2. The main text of Article 282(3) and Article 282(2) of the Customs Act stipulate that goods owned or possessed by an offender shall be confiscated if they violate Article 269(3) of the same Act, and if it is not possible to confiscate all or part of the goods to be confiscated, an amount equivalent to the domestic wholesale price at the time of the offense of the goods not confiscated shall be collected from an offender as necessary.

According to the evidence duly admitted and examined by the lower court, the Defendant filed an export declaration with the Busan Customs Office on a total of 13 occasions from February 22, 2017 to April 21, 2017 that he/she exported 460,000 g of the above-mentioned capacity of freezing ducks, and actually exported 460,000 g of the above-mentioned capacity. The cost of the goods 460,000 g of the false exported goods is KRW 230,397,978, which is equivalent to the domestic wholesale price at the time of the crime of the above goods.

Therefore, according to the main text of Article 282 (3) and Article 282 (2) of the Customs Act, the court below's failure to take such measures, despite that it is necessary to collect 230,397,978 won from the defendant, erred by misapprehending the legal principles on additional collection under the Customs Act, which affected the conclusion of the judgment. Thus, the prosecutor's argument pointing this out is with merit

3. In conclusion, the prosecutor's appeal is with merit, and the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and it is again decided after pleading as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court is identical to the facts stated in the corresponding column of the judgment below, and thus, the summary of the evidence is cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 269 of the Customs Act of the same kind of crime and the selection of punishment for each crime