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(영문) 광주지방법원 순천지원 2018.06.14 2017고단1941 (1)

관세법위반

Text

A defendant shall be punished by imprisonment for four months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

B is a C factory that produces and exports dry water in Vietnam, and D Co., Ltd. and the actual owner of E Co., Ltd., and the defendant was a factory of the above C.

Where anyone intends to import goods, he/she shall report the name, standard, quantity and price of the relevant goods, and other matters prescribed by Presidential Decree to the customs office, and shall not import goods different from the relevant imported goods after filing a declaration thereon.

Posium and sediment (hereinafter referred to as “culage and sediage”) that were found to be sedied and processed by beed from the bed and sedi (hereinafter referred to as “sediation and sedi”) are classified as HSK 1604.19-9010, and when imported from Vietnam, the country subject to the Korea-ASEAN FTA (hereinafter referred to as “Korea-ASEAN FTA”), customs duties are 0% or 1604, 19-9090, and even when imported from Vietnam, the country subject to the Korea-ASEAN FTA is also subject to the Korea-ASEAN FTA, customs duties are imposed 20%.

Defendant

B, after the construction of cryp, cryp, originals, etc., it is difficult to understand what raw materials the processed agricultural products are when the processing process of crypryp, drying, etc. was conducted. Based on the fact that the cryp, cryp, cryp, cryp and cryp were planned to import the cryp cryp products to which 0% of the customs duty rate is applied to avoid the payment of customs duties equivalent to 20% of the customs duty rate when importing cryprys

B directed the Defendant, the head of the above C factory, and the Defendant, upon receipt of the instructions, made up as if the goods exported to Korea from the Vietnam factory, were cherbed by manufacturing, checking, container-type packaging, etc., and exported them to Korea, such as trade contract, invoice, and certificate of origin, and B carried the said goods into a mining port, and then filed a declaration of 2,550 km with the head of the optical customs office around September 27, 2010.