The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The main text of Article 282(2) of the Customs Act provides that goods owned or held by an offender who commits a crime violating Article 269(2) of the same Act shall be confiscated. Article 282(3) of the same Act provides that when all or part of the goods to be confiscated cannot be confiscated, an amount equivalent to the domestic wholesale price at the time of the offense of the goods not confiscated shall be collected from an offender.

Therefore, in order to become a person subject to additional collection under Article 282 (3) of the Customs Act, he/she shall be a person subject to additional collection under that premise. In this case, the defendant did not own or possess any indictment as stated in the facts stated in the facts stated in the judgment below, which was sealed by C, D, etc., and there was no omission in the disposition of the above indictment, and therefore, he/she does not constitute a person subject to additional collection under Article 282 (2) of the Customs Act, and therefore, he/she does not constitute a person subject to additional collection under Article 282 (3) of the Customs Act.

Nevertheless, the court below calculated the collection amount for the remaining 267 tons of the total sum of the collection amount due to the act of taking property in breach of trust of this case by calculating the collection amount for the defendant, 267 tons of the remaining cases except for the one already confiscated among the cases in which C, D, etc. was sealed. Thus, the court below erred in the misapprehension of legal principles as to collection.

B. The sentence sentenced by the lower court to the Defendant (one year of imprisonment, two years of suspended execution, etc.) is too unreasonable.

2. Determination

A. (1) As to the assertion of misunderstanding the legal principles on the collection of additional duties, the collection under the Customs Act is deemed to have a punitive character, unlike the collection under the General Criminal Act, and thus, if several persons evade customs duties or arrange, transport or acquire customs stolens, one of the offenders owns or occupies the goods, the total amount of the value equivalent to the domestic wholesale price at the time of the offense of the goods is owned or occupied.