The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Fact-misunderstanding and misapprehension of legal principles (as to the portion of additional collection) ① Part of the daily list of crimes listed in the judgment of the original court (as to the portion of the attached Table No. 3,6,8, etc.) is not established as a crime of smuggling because the difference between the amount for which the Defendant filed an import declaration and the amount actually imported is not remarkable. As to this portion, goods equivalent to the quantity for which the Defendant did not file an import declaration cannot be subject to confiscation, and ② the Defendant brought them into a bonded area upon filing a declaration with the head of the customs office while importing the Korean raw body; ② the goods that the Defendant imported without filing a report (hereinafter “the goods of this case”) are excluded from confiscation or need not be confiscated in accordance with the relevant statutes; ③ The price for which the Defendant sold the goods of this case is lower than the domestic wholesale price calculated by the market price under “the regional wholesale rate table.”

Nevertheless, on the premise that the instant goods are subject to confiscation, the lower court erred by misapprehending the fact that the lower court sentenced the collection on the basis of the domestic wholesale price calculated in accordance with the market value table, or by misapprehending the legal doctrine on collection.

B. The punishment sentenced by the lower court (one year of imprisonment, two years of suspended sentence, fine 34.2 million won) is too unreasonable.

2. Determination

A. 1) Claim of misunderstanding of facts and misapprehension of legal principles (as to the portion of collection), (1) If the imported goods are imported, a portion of the actual imported quantity shall be deemed to have been imported, and as to the remaining quantity, a false document is prepared in accordance with the reported quantity with the intention of not making an import declaration, and the imported goods are imported in a remarkably larger quantity than the reported quantity by undergoing customs procedures, the import declaration shall not be made.