The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In light of the legal principles, Article 282 of the Customs Act provides that the domestic wholesale price of the goods that are owned or possessed by an offender shall be additionally collected from the offender when all or part of the goods that are to be confiscated cannot be confiscated, and the domestic wholesale price of the goods that cannot be confiscated is equivalent to the domestic wholesale price of the goods at the time of the offense. In order to hold possession of the goods, the actual control and possession of the goods must be required, and the possession of the goods within the scope of exclusive control of another person cannot be recognized since there is no possibility of disposal. Thus, in light of the circumstances such as the instant case, D et al. supervised and supervised the course of the collapse, and the Defendant does not have any possibility of escaping from the specified routes, the Defendant, which is merely a simple transport measure, cannot be deemed to

Nevertheless, the court below ordered the additional collection of the domestic wholesale price at the time of the offense by deeming that the defendant occupied the gold leader of this case. In so doing, the court below erred by misapprehending the legal principles, thereby affecting the conclusion of the judgment.

B. The sentence imposed by the court below on the defendant (the fine of KRW 5 million, the additional collection of KRW 100,870,000) is too unreasonable.

2. Determination

A. (i) The additional collection under the Customs Act of this legal doctrine is different from the additional collection under the general criminal law, and thus, if several persons evade customs duties in collusion, mediate, transport or acquire customs stolen goods, if one of the offenders owns or possesses the goods, the additional collection may be made respectively from all of the offenders, regardless of whether the goods are owned or possessed in full, and if there is a fact that the offender owns or possesses the goods, the additional collection under the Customs Act of this legal doctrine may be made at the time when the seizure or confiscation is possible.