특정범죄가중처벌등에관한법률위반(관세)등
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for two years and by a fine of 80,000,000 won.
The above fine shall be imposed on the defendant.
1. Summary of grounds for appeal;
A. Each of the facts charged in the instant case’s mistake of facts and misapprehension of legal principles is a price higher than that actually reported by the Defendant.
In this respect, the court below erred by misunderstanding of facts and misunderstanding of legal principles.
B. The sentence imposed by the court below on the defendant (five years of suspended sentence for three years of imprisonment, a fine of five hundred million won) is too unreasonable.
2. We examine ex officio prior to the judgment on the grounds for appeal by the defendant for ex officio judgment.
For the convenience of comparison of each of the facts charged in this case (including the facts charged prior to the amendment, which is consistent with the provisions of the facts charged prior to the amendment), the prosecutor changed the name of the crime in Articles 2-1, 2-2, and 2-3 of the previous facts charged to the "Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes," and applied for the amendment of a bill of amendment to the effect that the name of the crime in Articles 2-1, 2-2, and 2-3 of the previous facts charged was changed to the "Violation of the Customs Act," for the sake of convenience of comparison
After the amendment of the indictments prior to the amendment, the Defendant, as the representative of the “C” in the Gyeongnam-gun B, reported the high rate of customs duty of agricultural products, such as the dry River, imported from China, at a lower rate than the actual one, or made a false report to reduce the customs burden.
1. Violation of the Customs Act;
(a) No person who imports goods from a foreign country with respect to the evasion of customs duties and files an import declaration shall make a false declaration on the taxation price, tariff rate, etc. in order to affect the determination of the amount of customs duties;
(1) On May 11, 2016, the Defendant imported five tons of the dry River in Korea from the North Northern Customs Office D on May 11, 2016. The actual price is U.S. dollars 11,500 (Korean Won 13,221,205) by falsely reporting the dutiable value of 3,500 U.S. dollars, even though the actual price is 15,000 U.S. dollars.