The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is that the Defendant, as an on-site employee of C, a freight forwarder, only loaded the used vehicle for which shipment was requested by the owner of the export, but not a person who is not a person who intends to export, but a person who files an export declaration, but did not commit a smuggling export crime under the Customs Act. However, the lower court erred by misapprehending the legal principles or by misapprehending the legal principles that the lower court convicted the Defendant and issued an order for additional collection under the Customs

2. Determination:

A. Article 269(3)1 of the Customs Act provides that "a person who exports or returns goods without filing a declaration under Article 241(1) and (2) shall be punished, and Article 241(1) of the same Act provides that "in order to export, import or return the goods, the person who exports the goods without filing a necessary export declaration with the head of the relevant customs office shall file a report thereon, on the description, quantity, quantity, and value of the goods, and other matters prescribed by Presidential Decree with the head of the relevant customs office." In light of the fact that Article 269(3)1 of the Customs Act provides that the person who exports the goods without filing a declaration with the head of the relevant customs office shall be punished without filing a necessary export declaration, and does not require certain status with the person who exports the goods to the head of the relevant customs office, it is reasonable to deem that the person who exports the goods without filing a declaration can be the person who commits an offense under Article 269(3)1 of the Customs Act."

(See Supreme Court Decision 2013Do10984 Decided November 28, 2013, and Busan District Court Decision 2013No1490 Decided August 22, 2013). Moreover, as the collection under the Customs Act is different from the collection under the general criminal law, one of the offenders, in the event that there are many people conspired to import smuggling, acquire, transfer, or appraise the smuggling, or appraise it.