(1) In cases referred to in Article 269 (1) (including a person who prepares to commit a crime under Article 271 (3)), the relevant goods shall be forfeited. <Amended on Dec. 31, 2019>
(2) In cases referred to in Article 269 (2) (including a person who prepares to commit an offense in accordance with Article 271 (3); hereafter in this Article the same shall apply), Article 269 (3) (including a person who prepares to commit a crime under Article 271 (3); hereafter in this Article the same shall apply), or Article 274 (1) 1 (including a person who prepares to commit a crime under paragraph (3) of the same Article; hereafter in this Article the same shall apply), the goods possessed or occupied by any offender shall be forfeited: Provided, That in cases referred to in Article 269 (2) or (3), any of the following goods may not be forfeited: <Amended on Jan. 1, 2013; Dec. 31, 2019>
1. Foreign goods shipped into a bonded area referred to in Article 154 after filing a declaration thereon in accordance with Article 157;
2. Foreign goods stored in a place, other than a bonded area by obtaining permission from the head of a customs office in accordance with Article 156;
3. Wastes provided for in subparagraphs 1 through 5 of Article 2 of the Wastes Control Act;
4. Other goods prescribed by Presidential Decree, which do not have any practical benefit from forfeiture.
(3) When all or some of goods subject to forfeiture under paragraphs (1) and (2) cannot be forfeited, an amount equivalent to the domestic wholesale price of the goods subject to forfeiture as at the time of offense shall be additionally collected from the offender: Provided, That a person who appraises goods under Article 269 (2) in Article 274 (1) 1 shall be excluded herefrom.
(4) An individual and a corporation under Article 279 shall be deemed an offender in the application of paragraphs (1) through (3).[This Article Wholly Amended on Dec. 30, 2010]