[관세법위반][미간행]
In a case where an importer reports the import price as if the exporter bears the freight in order to have an effect on the determination of the amount of customs duties while actually bearing the freight, whether the crime of evading customs duties is established in relation to the amount equivalent to the freight (affirmative)
[1] Articles 241(1) and 270(1)1 of the Customs Act
Defendant 1 and one other
Defendants
Busan District Court Decision 2004No3903 Delivered on March 31, 2005
All appeals are dismissed.
We examine the grounds of appeal.
In the import declaration by the Defendant, an importer, even though the import price was reported under the terms (C&F) of the freight content (C&F), rather than the terms (BOF) on which the importer bears the freight, if it is deemed that the importer had to bear the freight in substance separately, then the importer would be deemed to have evaded the customs duties to be imposed on the amount equivalent to the freight, unless there are other special circumstances, if the importer intentionally omitted the amount of the freight in order to affect the determination of the amount of customs duties and filed a declaration at low prices.
Examining these legal principles and related evidence in light of the records, the court below’s finding the Defendants guilty of a crime in violation of the Customs Act as to the Defendants is just and acceptable, and there is no violation of law as alleged in the grounds of appeal. The ground of appeal is without merit.
Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Kim Yong-dam (Presiding Justice)