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(영문) 서울북부지방법원 2016.11.10 2015고정828

관세법위반

Text

Defendant shall be punished by a fine of KRW 15 million.

If the defendant does not pay the above fine, KRW 100,000.

Reasons

Punishment of the crime

1. The Defendant is a person who manufactures clothing and operates a “C” exported to Japan.

If it is intended to export, import or return goods, a report shall be filed with the head of the relevant customs office on the description, quantity, quantity, and value of the relevant goods and other matters prescribed by Presidential Decree, and such report shall not be filed or

In order to avoid exposure of sources of income tax, etc. while exporting the clothing purchased domestically to Japan, the Defendant conspired to export them by reporting them to the goods different from the export goods in question as above, together with the person in charge of affairs in the name failure of the shipping agent D (representative E).

On February 24, 2011, the Defendant exported clothing 1,625 ( considerable of KRW 8,505,108 in Korean Won) to “F,” “G,” or “H,” which is a customer in Japan. On request of transportation agent D, the Defendant sent the above clothing 1,625 points without a invoice or export declaration stating details, quantity, and price necessary for the export declaration, and D, via the transportation chain I (representative J), by falsely stating items, quantity, and exporter, etc. in the Busan port, and then filing a false declaration on the items, quantity, etc. of exported items to a Japanese vessel using an export declaration (one-line page) submitted in advance by the transportation chain I (representativeJ).

In addition, from around that time to July 4, 2013, the Defendant exported clothing 43,883 points (an amount equivalent to KRW 252,215,580 in Chinese currency) over 84 times, such as the list of offenses in violation of the Customs Duties Act (Smuggling) (A), and falsely reported the items, quantities, etc. of the exported goods in the above manner.

As a result, the defendant made a false declaration on the items of export goods in collusion with the person in charge of affairs in the name failure of D.

2.A foreign country in accordance with Article 241, paragraph 1, of the Customs Act (price manipulation).