관세법위반등
The judgment below
The part of the Defendants is reversed.
Defendant
A. The imprisonment of 10 months and the imprisonment of 6 months for Defendant B, respectively.
1. The determination of the summary of the grounds for appeal (in cases of defendant A: 10 months of imprisonment with prison labor; 2 years of suspended sentence in cases of defendant B; 2 years of suspended sentence in cases of imprisonment with prison labor; 2 years of suspended sentence in cases of June) is unreasonable;
2. Articles 270-2 and 241(1) of the former Customs Act (amended by Act No. 12159, Jan. 1, 2014); and Articles 276(2)4 and 241(1) of the Customs Act on the fact that an export declaration was filed by manipulating an ex officio determination price at a higher price, with a false entry of the name, standard, and price, etc., of the export declaration.
In applying the statutes, the judgment below omitted is erroneous in violation of the law and affected the conclusion of the judgment.
3. As to the Defendants’ portion of the judgment below, there are grounds for ex officio reversal.
Pursuant to Article 364(2) of the Criminal Procedure Act, the part of the lower judgment against the Defendants shall be reversed, and the following judgment shall be rendered:
Criminal facts
Criminal facts and the summary of evidence recognized by this court are as shown in the corresponding column of the judgment of the court below.
Article 369 of the Criminal Procedure Act is quoted as it is.
Application of Statutes
1. Defendant A of the pertinent provision of the Act on Criminal Facts: Each of the former Customs Act (Amended by Act No. 12159, Jan. 1, 2014); Articles 270-2 and 241(1) of the same Act; Article 30 of the Criminal Act; Articles 276(2)4 and 241(1) of the same Act; Article 30 of the Criminal Act; Article 231 of the Criminal Act; Articles 234 and 231 of the Criminal Act; Articles 234 and 231 of the Criminal Act; Articles 270-2 and 241(1) of the former Customs Act (Amended by Act No. 12159, Jan. 1, 2014); Article 270-2, Article 30 of the Criminal Act; Article 276(2)4, Article 241(1) of the same Act; Article 30 of the Criminal Act; Article 276(1) and Article 30(1) of the Criminal Act
1. Tradeal concurrent defendants: Articles 40 and 50 of the Criminal Act (trade between a violation of the Customs Act due to price manipulation and a violation of the Customs Act due to false declaration);
1. The Defendants’ choice of punishment: Imprisonment with prison labor
1. Defendants in charge of concurrent crimes: