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(영문) 서울중앙지방법원 2020.02.11 2018고정2684

관세법위반등

Text

Defendants shall be punished by a fine of KRW 20 million.

Defendant

If A does not pay the above fine, 100,000.

Reasons

Punishment of the crime

1. Defendant A is a representative director who operates a corporation B, which imports and sells miscellaneous articles, such as a building C in Guro-gu Seoul Metropolitan Government, a household-sacrife, and a wallets.

No person who files an import declaration on goods in violation of the Customs Act (Offense of Evasion of Customs Duties) shall import any goods without filing a false report on or filing a false report on the dutiable value, customs duty rate, etc. in order to affect

In addition, an importer of goods in excess of 6,000 U.S. purchased in Europe must submit or prepare documents evidencing origin, in order to apply preferential tariff under the Free Trade Agreement between the Republic of Korea and the European Union and its Member States (hereinafter “Korea-EU FTA”).

Nevertheless, the Defendant could not obtain the documents evidencing the origin of the Defendant’s or the employees of the Defendant Company that purchased the famous trademark goods and sent them to the Republic of Korea, upon request from the employees of the “E” company, which is the business partner, in order to obtain preferential tariff rates without indicating the number of the approved exporter, by receiving the invoice, which is a document evidencing the origin of goods, which contains the amount of less than 6,000 percentage arbitrarily written the exporter’s signature, to be subject to the FTA preferential tariff rate without indicating the number of the approved exporter.

On October 7, 2015, the Defendant purchased COW LATHER BAG 12 at a COW 6,287 oil supply (the actual payment amount after refund of value-added tax 14%) and requested the employees of the said E to issue a invoice which voluntarily states the price of the goods as 5,828 oil, and then submitted it to the Incheon Airport Customs Office on November 7, 2015, and subsequently, issued a invoice which submitted 0% of the preferential tariff rate of Korea-EU FTA 63,624 won from that time.

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