The following excerpt is from U.S. v. Kim, 435 F.3d 182 (2nd Cir. 2006):
Defendant also challenges the sufficiency of the evidence with respect to the jury's finding that defendant participated in the smuggling operation for the purpose of commercial advantage or financial gain. The severity of criminal liability under 1324(a)(2) is heightened if the smuggling offense is done "for the purpose of commercial advantage or private financial gain." 8 U.S.C. 1324(a)(2)(B)(ii). As one of our sister circuits has pointed out, the statute does not require evidence of an "actual payment or even an agreement to pay" but merely requires that the defendant acted "for the purpose of financial gain." United States v. Angwin, 271 F.3d 786, 805 (9th Cir.2001).
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