beta
(영문) 부산지방법원 2012.09.17 2012고정1971

관세법위반

Text

Defendant shall be punished by a fine of KRW 7,000,000.

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

The Defendant is the actual representative of the “D” under the Yeongdeungpo-gu Seoul Metropolitan Government Building 103 Dong 808, and is engaged in import and wholesale business, such as mushrooms.

The Defendant, despite being aware of the fact that customs duties are evaded when importing goods from a foreign country by filing a declaration at a lower level than the actual price in order to affect the determination of the amount of customs duties, received one invoice stating the invoice on which the actual price was entered and the price lower than the actual price from the Chinese exporter, and then the customs office filed an import declaration at a lower price than the actual price by submitting invoice on which the low-price invoice was entered to the customs office to be subject to the high-rate closing tax, and filed an import declaration on January 18, 201 to be subject to the high-rate closing tax, and filed an import declaration on January 18, 201, five thousand eight hundred and forty-eight km with the import declaration number E., while the actual transaction price was US$ 44,334.46, which was lower than US$ 23,868.21 (the current price 47,265,744 won), and evaded KRW 10,510,510,00,00.

Summary of Evidence

1. Actual results of import clearance and foreign exchange payment, price comparison of the same kind, and enterprise information inquiry;

1. Applications for foreign exchange remittance and attached data (118 pages, 122 pages of investigation records);

1. An import declaration;

1. A written appraisal;

1. Application of Acts and subordinate statutes to written accusation;

1. Relevant Article 270 (1) 1 and Article 241 (1) of the Act on the Punishment of Criminal Crimes and the Selection of Fine for Negligence;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;