A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

(c) Punishment for a violation of the former Customs Act based on a false declaration, excluding price of goods, and punishment for a violation of the former Customs Act based on a false declaration of price of goods, and punishment for a violation of the former Customs Act based on a false declaration of price of goods with heavy punishment

1. Selection of imprisonment with prison labor for a violation of the Customs Act based on smuggling export and price manipulation, and each violation of the Act on Regulation and Punishment of Criminal Proceeds Concealment (limited to fines for a violation of the former Customs Act based on false declaration of price of goods);

1. Of concurrent crimes, the former part of Article 37, Articles 39 (1) 2 and 50 of the Criminal Act, Article 278 of the Customs Act (with respect to a violation of the former Customs Act based on a false declaration on the prices of each goods, the provisions on aggravation of fines under Article 38 (1) 2 of the Criminal Act concerning concurrent crimes shall not apply, but the provisions on aggravation of fines under Article 38 (1) 2 of the Customs Act shall be applied and the fine shall

1. A fine of 300,000 won by sequence 3 in the table of crimes attached to the decision of a fine: 3.6 million won (12* 3 million won); and

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 62 (1) of the Criminal Act;

1. Article 282(3) and (2) of the Customs Act (the amount that can be collected in addition to only 97,774,664 United Nations, and the export exchange rate of 1N=10 won shall apply in favor of the accused) of the Customs Act;

1. The defense counsel asserts that, since criminal proceeds in relation to the collection are not specified, the collection cannot be made.

According to Article 282 (2) and (3) of the Customs Act, when it is not possible to confiscate the goods from a criminal who committed an offense such as smuggling, the amount equivalent to the domestic wholesale price of the goods which cannot be forfeited at the time of offense shall be collected from the criminal. Article 266 of the Enforcement Decree of the Customs Act provides that "domestic wholesale price" under Article 282 (3) of the Customs Act shall be the price at which the wholesaler purchases the imported goods from the trader and sells them openly through a fair transaction method in the domestic wholesale market.