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(영문) 서울동부지방법원 2021.01.21 2020노720

관세법위반

Text

The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 50,000,000.

The above fine shall not be paid by the defendant.

Reasons

Summary of Reasons for appeal

A. misunderstanding of facts and misapprehension of legal principles 1) The Defendant was convicted of violating the Customs Act on the ground that the Defendant imported goods without filing a declaration or filed an import declaration of goods which fabricated prices, thereby violating the Customs Act.

However, a person who is obligated to import goods is a "owner" who intends to import goods, and each of the above crimes is an identification crime in which only the person who is obligated to report can be the subject.

However, since the Defendant purchased and delivered goods on behalf of a domestic consumer in accordance with the individual order of the domestic consumer, and performed a “purchase agency business” in return for the payment, the Defendant is liable to report to the Defendant, not the owner or the owner of the goods.

subsection (b) of this section.

Therefore, the judgment of the court below which found the defendant guilty of violating the Customs Act on the premise that the defendant was not reported.

2) Article 282(3) and (2) of the Customs Act provides that if goods are imported without filing a declaration, such goods owned or possessed by an offender shall be confiscated, and if it is impossible to confiscate such goods, the amount equivalent to the domestic wholesale price at the time of the offense shall be collected from the offender.

Therefore, the court below ordered the imported goods to the consumer who received the delivery of the goods from the defendant and collected the value from the defendant without forfeiture. Since this does not constitute a case where the goods cannot be confiscated, the value of the goods shall not be collected from the defendant.

B. The sentence of the lower court’s unfair sentencing (the imprisonment of six months, the suspension of the execution of two years, the additional collection of KRW 921,184,446) is too unreasonable.

2. Determination

A. 1) The Customs Act intends to export, import or return the goods in question, the name, size, quantity and price of the goods in question, and other matters prescribed by Presidential Decree, in order to determine whether each of the instant offenses constitutes an identification crime.