The judgment of the court below is reversed.

Defendant

A Imprisonment for one year and each of the defendants B shall be punished by imprisonment for eight months.

except that this judgment.

Summary of Grounds for Appeal

Since misunderstanding of the legal principles (Defendant A) the buyer who acquired the smuggling imported goods from Defendant A pays 40,112,000 won of the surcharge corresponding to the imported goods in the related case, the decision of additional collection for Defendant A is unreasonable.

The sentence of unfair sentencing (Defendant A) by the lower court (Defendant A: imprisonment of one year, two years of suspended execution, additional collection of 40,112,00 won, Defendant B: Imprisonment of eight months of suspended execution, two years of suspended execution, two years of additional collection of 40,112,00 won) is too unreasonable.

Defendant

A’s assertion of legal principles and ex officio determination of additional collection as to Defendant B is a disciplinary measure against a person who violated the Customs Act. Thus, even if there is no possession or possession of profits among the accomplices, it is necessary to order each accomplice to collect the full amount of the price (see, e.g., Supreme Court Decision 71Do158, Mar. 23, 1971). If one of the accomplices has paid the full amount of the additional collection, the other person is exempted from the execution of the additional collection or if a part thereof has been paid, the additional collection is in a relationship that can be collected against the accomplice only to the unpaid extent (see, e.g., Supreme Court Decision 81Do1737, Nov. 23, 1982). The same applies to co-offenders involved in the transfer of illegal goods in violation of the Customs Act.

According to the evidence duly adopted and examined by the court below and the court below, it is recognized that I purchased the smuggling from Defendant A on May 15, 2019, paid KRW 40,112,00 as an additional charge corresponding to the article that has not been discarded. Accordingly, the defendants paid KRW 40,112,00 as an amount equivalent to the domestic wholesale price at the time of committing the crime of smuggling imported by the defendants based on the crime in the judgment of the court below. Thus, the defendants are exempted from the execution of the additional collection, and thus, it cannot be sentenced to the additional collection, and the above amount shall be collected to the defendants.