In order to order the provisional payment of an amount equivalent to the above fine.

The defendant is a person who runs the business of "AC", which is an electronic commerce company in the name of the wife D, and sells clothing, etc.

When anyone intends to import goods from overseas, he/she shall report the name, standard, quantity, price, etc. of the relevant goods to the head of a customs office, and shall not perform an act of failing to pay customs duties with the application of small tax exemption by improper means for sale.

The defendant, while staying in D and the United Kingdom as a student, opened an Internet shopping mall "AC", and the defendant posted the product information and sales price of the goods that can be sold on the site and puts them in the electronic commerce transaction business by selling the goods at the site when a domestic resident who had access to the said shopping mall orders the goods.

In the event that imported goods are personal goods and total amount of 150,000 won or less, the defendant is aware that customs duties are not imposed on small-amount duty-free goods pursuant to Article 94 of the Customs Act.

The Defendant, while having purchased and sold goods ordered by domestic buyers on the English territory, had the domestic buyers enter the individual buyers as taxpayers on the import declaration in order to disguised them to purchase them directly from foreign buyers for their own use, and had them clear them through a simple import declaration.

On August 14, 2009, the Defendant purchased from the England one point of 50 U.S. dollars (Korean US$ 61,746 Won) from a domestic buyer F using the above 'AC' Internet shopping mall, and then delivered it to Korea through the Hyundai Visits, and requested the Defendant to enter the taxpayer on the import declaration as F, a domestic buyer, in order to disguised the subject of small tax exemption pursuant to Article 94 of the Customs Act, and received the reduction of 11,530 won customs duties to be imposed on the said goods.

The Defendant, by March 7, 2012, imported total of 15,390 U.K. clothes, shoess, and bags (won 1,147,40,488), which are subject to customs duties, on 12,141 occasions, including the file in the CD attached to the CD list, and sold them to residents in the Republic of Korea, but the customs office reported as if domestic residents import them as personal goods, and received the reduction of customs duties of KRW 134,573,980, which will be imposed on the relevant goods by unlawful means.

Summary of Evidence

1. The defendant's partial statement in court (the defendant did not unfairly reduce or exempt customs duties since he/she traded as an import agency, and the amount of unfair reduction or exemption prosecuted shall be calculated at the price purchased overseas by the defendant, and the charges shall be denied);

1. Legal statement of witness G;

1. Each police interrogation protocol against the accused;

1. Statement of confirmation of disposition by the police against the defendant;

1. Details of entry into and departure from a new bank (Account H) and details of the purchaser card use;

1. A written request for financial transaction information, a written application for subscription to D postal cards, details of import declarations, organization of reasons for payment, and a report on confirmation of disposition of notification;

1. Business registration certificate and resident information, and information on servers, materials, and communications sales business;

1. The shopping mall screen, documents purchased in the UK, evidentiary documents, details of import declaration, and E- shopping mall screen;

1. An investigation report (a copy of preparing and manipulating letters posted on the AC website);

1. Application of the Acts and subordinate statutes governing the printing of files No. 1 of investigation reports (Attachment of data, such as the details of the G import declaration for reference witnesses, CD 1, import declaration, and crime sight table 1;

1. Article relevant to the facts constituting an offense and the selection of punishment;

Article 270 (4) of the former Customs Act (Amended by Act No. 10425, Dec. 30, 2010); Article 270 (4) of the former Customs Act (Amended by Act No. 10425, Dec. 30, 201); Article 270 (4) of the Customs Act [the point of unfair reduction or exemption of customs duties referred to in subparagraphs 2,779 through 12,141]; the selection of each fine

1. Cumulative concurrent crimes;

The former part of Article 37 of the Criminal Act [the provisions of Article 38 (1) 2 of the Criminal Act shall not apply in accordance with Article 278 of the Customs Act, but the provisions of Article 38 (1) 2 of the Criminal Act shall not apply in accordance with Article 278 of the Customs Act, and the amount of a fine shall be determined by setting a fine of 2,00 won per time for each import declaration number, and a simple sum of these amounts shall be determined (amount

Articles 70 and 69(2)1 of the former Criminal Act (Amended by Act No. 12575, May 14, 2014)

Article 334(1) of the Criminal Procedure Act

Judgment on the argument of the defendant and defense counsel

1. Summary of the assertion

A. The type of transaction in which the Defendant sold goods in a cyber-mall is a "import agency transaction" under the relevant laws and regulations, and the actual importer and the taxpayer are domestic buyers, and thus, the Defendant does not unlawfully evade customs duties.

(b) Taxation standards shall be the prices that the defendant purchases from abroad;

2. Determination:

A. Determination on the assertion that the transaction constitutes an import agency transaction

(1) Contents of the relevant laws and regulations

A) Customs Act 0. Article 19 (Taxpayer)

(1) Any of the following persons shall be liable to pay customs duties:

1. The owner of goods, on which an import declaration is filed (referring to any person falling under any of the following items if such owner is unidentifiable; hereafter the same shall apply in this Article):

(a) If an import firm imports goods for a customer, such customer;

(b) If goods are not imported by an import firm for a customer, a consignee entered in a commercial document prescribed by the Presidential Decree may be exempted from customs duties if the goods falling under any of the following subparagraphs are imported:

4. Small goods prescribed by Ordinance of the Ministry of Strategy and Finance which are received by residents of the Republic of Korea. Article 241 (Declaration on Export, Import or Return)

(1) The name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree shall be reported to the head of a customs office when exporting, importing or returning goods.

(2) With respect to goods falling under any of the following subparagraphs, a declaration thereon required by paragraph (1) may be omitted or a declaration thereon may be filed in a simplified manner prescribed by the Commissioner of the Korea Customs Service:

3. The Commissioner of the Korea Customs Service and Article 254 (Special Customs Clearance for E-Commerce Goods) may separately determine matters necessary for customs clearance, such as export and import declaration, inspection of goods, etc. whose customs duties are exempted under Articles 91 through 94, 96 and 97 (1); and

Article 270 (Penalty for Evasion of Customs Duties)

(4) Any person who has obtained the reduction or exemption of customs duties or evaded the collection of customs duties on goods on which customs duties have been reduced or exempted by improper means shall be punished by imprisonment for not more than three years, or by a fine not exceeding five times the amount of the evaded customs duties.

B) Enforcement Rule of the Customs Act ○, Article 45 (Small Sum Goods Exempt from Customs Duties)

(2) The goods exempted from customs duties in accordance with subparagraph 4 of Article 94 of the Act shall be as follows:

C) Public notice of special customs clearance procedures for electronic commerce goods, etc. ○. (Classification of Types of Electronic Commerce) No. 1-3 (Classification of Types of Electronic Commerce) No. 1-2(2) shall be classified as follows:

1. Transactions in which domestic buyers directly purchase goods from a cyber mall, etc. of an overseas seller;

2. Transactions in which domestic buyers import goods directly purchased from a cyber mall, etc. of a foreign seller, using services provided for international delivery, settlement, etc. by specific electronic commerce enterprises (hereinafter referred to as "distribution/payment agency services");

3. Transactions in which an electronic commerce company enters into an import agency contract with a domestic purchaser on the basis of the contents of an import agency published by the company in a cyber mall, and an overseas seller¡¯s cyber mall, etc. and does not bear any fees or responsibilities for import agency and any other forms of profit, loss, or liability for transactions in addition to import agency transactions (hereinafter referred to as "import agency transaction"), which meet the following requirements:

(a) An electronic commerce enterprise shall disclose specific transaction information about its import agency, such as information on the opposite contractual party, product information, such as product name size, price, total amount of payment, such as import agency fee, etc., details of composition of total amount of payment, transaction liability relationship, etc., before entering into a contract with the domestic purchaser, and shall meet

(b) Profits of electronic commerce enterprises shall be composed of commission for import agency and services incidental to import agency (e.g., freight forwarding and return agency). Unless there is any reason attributable to an electronic commerce enterprise, a domestic purchaser shall bear the risk of profit and loss in the import transaction and the responsibility for transaction as an importer.

(d) The difference shall be settled with domestic buyers, except where there are reasonable grounds on which the settlement of difference is omitted, such as the difference between the amount paid by domestic buyers at the time of import agency contract and the amount paid by electronic commerce enterprises in performing their contract, and where domestic buyers request it, the difference shall be settled with the domestic buyers;

(e) No inventory shall be held by purchasing goods before a domestic buyer entrusts the import thereof, and the imported goods entrusted with import shall be managed by classifying them into the overseas logistics center and the shipment phase;

4. Transactions in which electronic commerce enterprises disclose commodities, information, prices, etc. on a cyber mall in accordance with their responsibilities and calculations, import goods from domestic sellers at their request for purchase, and bears risks of profits and losses from import transactions, etc. (hereinafter referred to as "import shopping mall transactions"); 0. Article 2-1 (Scope of Application)

(2) Cybermalls of electronic commerce enterprises falling under the type referred to in subparagraph 3 or 4 of Article 13 are located abroad. Even if their domestic business places are practically operating the cyber-mall concerned, such as business planning, landing of goods, and image downloads, or maintaining and managing only servers, this notification shall also apply in cases where their overseas business places are engaged in substantial electronic commerce transactions at the domestic business places, such as merely maintaining and managing servers.

○. A person who falls under any of the following subparagraphs shall be the owner of goods imported electronically in accordance with Article 19 of the Act:

1. In the case of goods falling under the types of transactions referred to in subparagraphs 1 through 3 of Article 1-3: Domestic buyers; 2. In the case of goods falling under the types of transactions referred to in subparagraph 4 of Article 13, 0. Article 3-4 (Application, etc. of Tax Exemption for Small Goods);

(1) With respect to electronic commerce goods imported by domestic buyers falling under subparagraph 1 of Article 22, customs duties shall be exempted in cases where the total dutiable value is not more than 150,00 won under Article 45 (2) of the Enforcement Rule of the Act and falls under the self-use recognition criteria referred to in Article 311 [Attachment Table 17] of the Public Notice on Customs Clearance: Provided, That with respect to goods imported repeatedly or repeatedly by installments, customs duties shall be imposed in accordance with Article 3-1-2 of the Public Notice on the Handling of Customs Clearance Affairs.

A person shall be appointed.

(2) Whether it is an import agency transaction

(1) The court shall lawfully adopt and investigate the following circumstances: ① In the case of an import agency transaction, the electronic commerce company shall publicly announce the information of the opposite contractual party, namely, address of the overseas site where the import agency sells the import agency goods, and information of the overseas sales office (trade name, address, contact address) where the domestic purchaser sells the import agency goods, and shall inform the domestic purchaser of the detailed amount of payment (import agency price), namely, the sales price of overseas shopping mall, foreign local taxes, international transportation charges, customs duties, taxes, agency charges, import agency charges, and detailed inquiry methods on the goods image or settlement screen; and the domestic purchaser shall publicly announce the method of ascertaining the difference between the amount paid at the domestic time of the contract and the amount paid at the time of the execution of the contract by the electronic commerce company, and the defendant shall also publicly announce the detailed information necessary for the settlement of the price of the goods that the domestic purchaser actually purchased at the domestic price of the goods, and the defendant shall also be deemed to have not changed the import agency's price of the goods at the domestic price of the goods at least 5.

B. Determination as to the assertion on taxation standards

In light of the fact that Article 30(1) of the Customs Act provides that the dutiable value of imported goods shall be the transaction price adjusted by adding to the price actually paid or payable by a buyer to the price of goods sold for export to Korea, such as commissions and subscription fees, the claim for this is groundless.