The part concerning collection in the judgment of the court of first instance shall be reversed.

30,174,100 won shall be collected from the Defendants.

1. Summary of grounds for appeal;

A. misunderstanding of facts 1) Defendant B sold agricultural products on credit to F from the Chinese territorial port, and F sold the said agricultural products to Defendant A at Pyeongtaek Port. Therefore, there was an error of misunderstanding of facts in the judgment of the first instance court that the Defendants earned agricultural products by paying transportation expenses, etc. to F, etc., and the Defendants did not have the awareness that the agricultural products brought by the Bohovah was smuggling.

B. The amount of additional collection by misunderstanding legal principles is an amount equivalent to the domestic wholesale price at the time of offense of goods which cannot be forfeited.

The first instance court erred by misapprehending the legal principles by calculating the amount of additional collection without any legal basis, which affected the conclusion of the judgment.

2. In full view of the Defendants’ business method, size, F and I’s statements and attitudes, and metregion in the first instance court’s determination of the Defendants’ assertion of mistake of facts, it is recognized that the Defendants conspired to import, without reporting to the head of the customs office, domestic agricultural products that the Defendants intend to import as stated in the first instance court’s decision, and obtained domestic agricultural products that were imported without reporting to the customs office.

Therefore, the defendants' assertion of mistake is without merit.

3. Judgment on the Defendants’ assertion of misapprehension of legal principles

A. Article 282(3) of the Customs Act provides that when the whole or part of goods subject to forfeiture under paragraphs (1) and (2) of the same Article cannot be forfeited, an amount equivalent to the domestic wholesale price at the time of the offense of the goods subject to forfeiture shall be collected from the offender. The domestic wholesale price “domestic wholesale price” means the price at which a wholesaler purchases imported goods from a trader and openly sells them through a fair transaction method at a domestic wholesale market. The price is the price at which a wholesaler purchases them from a trader and sells them in public by a fair transaction method, including customs duties, customs clearance procedure costs