Whether the Korean court can collect the value of the gold bullion in accordance with Article 198 of the Customs Act in case where the gold bullion, which is a duty-free goods, is confiscated in Japan.

If the head of the gold bullion, which is the head of a customs office, was seized by a Japanese customs office and the head of the gold leader was cancelled, but it is impossible to confiscate the gold leader due to Japan, an amount equivalent to the domestic wholesale price at the time of the offense in accordance with Article 198 of the Customs Act shall be additionally collected in accordance with the domestic wholesale price at the time of the offense. However, if the gold leader was forfeited to Japan and his ownership was deprived, so it is impossible for the Korean court to confiscate it, it

Article 198 of the Customs Act

Supreme Court Decision 78Do831 Decided April 10, 1979

Defendant

(B) No. 550,000,000

Daegu High Court Decision 79No921 delivered on May 22, 1980

The original judgment is reversed, and the case is remanded to the Daegu High Court.

The grounds of appeal by defense counsel are examined.

The lower court collected 11,264,00 won from the Defendant in addition to the domestic wholesale price at the time of the offense of the goods pursuant to Article 198(1) of the Customs Act, since the gold 1760g of the gold bars owned by the Defendant under the latter part of Article 180(1) of the Customs Act should be confiscated, or it cannot be confiscated by forfeiture in Japan.

In the event that the 1760g of this case was seized by a Japanese customs office and the 1760g of this case was returned to the ownership or possession of the defendant, if it cannot be forfeited due to the relationship in Japan, an amount equivalent to the domestic wholesale price at the time of the offense shall be collected in accordance with Article 198 of the Customs Act. However, in the case where the ging of this case is deprived of its ownership due to its forfeiture in Japan, it shall be reasonable to deem that the collection cannot be made in accordance with the above provision of this Act (see Supreme Court Decision 78Do831, Apr. 10, 1979).

Therefore, the judgment of the court below is erroneous in the misapprehension of legal principles as to additional collection, which found that the court below's forfeiture of this case in Japan could not be forfeited, and collected an amount equivalent to the domestic wholesale price at the time of this case's principal offense in accordance with Article 198 (1) of the Customs Act. Thus, the judgment of the court below is not exempt from reversal in this respect.

Therefore, it is so decided as per Disposition by the assent of all participating Justices on the bench without any judgment on other points, and reversed the original judgment and remanded the case to the court below.

Justices Yu Tae-hee (Presiding Justice)