관세법위반
The defendant's appeal is dismissed.
1. The summary of the grounds for appeal is that the defendant is absent from all on the first and second court date. The grounds for appeal based on the defendant's written reasons for appeal which is deemed to have been stated shall be arranged.
A. Fact-misunderstanding, misunderstanding of legal principles, the Defendant operated the “D” as a buying agent. In 2014 U.S. Blacing the U.S. Blac in order to rapidly delay delivery due to the delay in delivery, the Defendant limited to many goods, and received customs clearance in the name of the consumer and delivered the goods to the location of the place of business, and then delivered them to each consumer.
The reason why the quantity belongs is for smooth delivery to consumers, not for the reduction of customs duties or benefits.
Therefore, since the defendant filed an import declaration for all goods, the crime of evading customs duties should be applied to all goods than the crime of smuggling because they were subject to quantitative declarations.
B. The sentence of the lower court (an amount of KRW 3 million, confiscation, and collection) which is unfair in sentencing is too unreasonable.
2. Determination
A. (1) In order to export, import or return goods, the name, standard, quantity and price of the goods in question and other matters prescribed by Presidential Decree shall be reported to the head of a customs office on the determination of misunderstanding of facts and misapprehension of legal principles (1) related Acts and subordinate statutes/ [Customs Act] Article 241 (Declaration of Export, Import or Return) (1)
(2) With respect to any of the following goods, a declaration thereon required under paragraph (1) may be omitted or filed in a simplified manner prescribed by the Commissioner of the Korea Customs Service, as prescribed by Presidential Decree:
2. Article 258 (Decision on Customs Clearance of Postal Items) (2) Where postal items have been approved for exportation or importation under Article 11 of the External Trade Act or postal items meet the standards prescribed by Presidential Decree, the addressee or sender of the relevant postal items shall file a declaration under Article 241;
[Enforcement Decree of the Customs Act] Article 261 (Postal Items Subject to Export and Import Declaration) Article 258 (2) of the Customs Act.