수출용원재료에대한관세등환급에관한특례법위반등
A defendant shall be punished by imprisonment with prison labor for a year and a fine of 32 million won.
When the defendant does not pay the above fine.
Punishment of the crime
1. When the name, standard, quantity, price, etc. of the relevant goods is reported to the head of a customs office to export goods subject to false declaration, the false price of such goods shall not be reported;
The Defendant, while engaging in textile products export business on the fourth floor of the building E in Gumi-si, in the name of "F", was willing to pay export proceeds, such as anti-proof clothes or raw materials, which are exported goods, by means of preparing a false INVICE, etc. for the purpose of securing funds necessary for the business, and was unfairly willing to acquire funds more than the actual export proceeds by selling bank claims for export proceeds.
Accordingly, on April 28, 201, the Defendant exported 52,000 U.S. dollars to G, who is a business partner in Italian on April 28, 201, and adjusted the price of the goods at a high price as if the goods were exported to USD 5,200, U.S. dollars 30,160, and filed an export declaration number H with the Busan Customs Office.
In addition, from around that time to July 30, 2013, the Defendant exported a total of 250,542 and 184,100M and 29,728 YD to foreign customers in the same way as the attached list of crimes (1) via 45 times, and filed a report with the customs office, respectively, on the following grounds: (a) the product price was USD 820,120.97 in total; (b) the product price was USD 820,138,272.33 in total; and (c) the product price was adjusted as being exported to USD 2,138,272.33 in total.
Accordingly, the Defendant filed a false declaration on the price of the goods when filing an export declaration with the customs collector.
2. Where the name, standard, quantity, price, etc. of the relevant goods whose price manipulation is to be exported is reported to the head of a customs office, no goods or property benefits shall be acquired or any third party shall file a declaration by manipulating the price of the goods for the purpose of obtaining such benefits;
The defendant, while operating F, shall set aside a claim for export proceeds from a bank, such as Paragraph 1, for the purpose of securing funds necessary for business.