관세법위반등
The judgment of the court below is reversed.
Defendant
A A Fine of 32,00,000 won, Defendant B of the case shall be punished by a fine of 16,00,000 won.
The summary of the grounds for appeal is that the sentencing of the lower court (Defendant A: fine of KRW 30,000,000, and fine of KRW 15,000,000) is too unreasonable.
In relation to the violation of the Customs Act by smuggling export, which was found not guilty in the lower court on the grounds of misapprehending the legal principles on prosecutor’s law, the prosecutor filed an application for modification of the indictment to the effect that “exported goods different from the reported goods” was “exported goods without filing a declaration” in this part of the facts charged, and the lower court decided to grant permission for modification of the indictment, but did not determine whether the Defendant’s act did not constitute “export without filing a report” and exported goods different from the reported goods.
On the other hand, whether the identity between the goods reported by the export declaration and the goods actually exported after customs clearance is recognized should be determined on the basis of whether the two is different from the ten-level classification code of customs and statistical integration items, which is the 10-level classification system publicly notified by the Minister of Finance and Economy. In this case, the export declaration was made in advance in the state that the export goods are not the actual owner, and the export declaration was made in advance in the state that the export goods are not specified. In some cases, the above classification code may coincide, but it is difficult to recognize the identity of the goods actually exported and the goods stated in the export declaration.
Therefore, although it can be recognized that Defendant A exported goods different from the contents of the export declaration, the court below acquitted Defendant A on the violation of the Customs Act by smuggling export and the Act on Regulation and Punishment of Concealment of Criminal Proceeds. The court below erred by misapprehending the legal principles, which affected the conclusion of the judgment.
The above sentencing of the court below is too unfair.