The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (misunderstanding the legal principles as to collection) of the Customs Act shall be subject to the domestic wholesale price of the goods acquired by the criminal act at the time of the offense.

In this regard, the court below calculated the market price of each article acquired by the defendant as an additional collection amount of 57.2329% of the market price of the specific article uniformly applied to the price of each article acquired by the criminal act. The market price of the above specific article cannot be viewed as the domestic wholesale price because there is no ground for applying the above margin ratio, and even if the market price of the above specific article is the domestic wholesale price calculated according to the "market price table", it is clear that there is a difference between the actual domestic wholesale price and the actual domestic wholesale price of each article, and the above specific article market price exceeds the amount equivalent to 10-20% of the profit gained by the defendant from the actual sale of the article.

2. According to Article 282(3) of the Customs Act, when it is impossible to confiscate the goods from a criminal committing an offense such as smuggling, the amount of money equivalent to the domestic wholesale price at the time of the offense of the goods which cannot be confiscated shall be collected from the criminal. Article 266 of the Enforcement Decree of the Customs Act provides that "domestic wholesale price" means the price at which the wholesaler purchases the imported goods from the trade business operator and sells them openly through a fair transaction method in the domestic wholesale market. The domestic wholesale price under the Customs Act refers to the price at which the domestic wholesale is the market price, including all taxes such as customs duties, customs procedure costs, and corporate adequate leaps, at the cost of the goods arrival, including the price at the port of arrival or appraised price at the market price at the time of the transaction method.