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(영문) 전주지방법원 군산지원 2016.01.15 2015고정437

관세법위반

Text

Defendant shall be punished by a fine of KRW 15,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

The defendant is a person who operates the business of importing flaps for Kim-type with the trade name called "C" from Mapopo City B.

No person who has filed an import declaration shall import any dutiable value, tariff rate, etc. without filing a false report or filing a false report in order to affect the determination of the amount of duty.

The Defendant: (a) around July 17, 2014, around 17, 2014; (b) the fact was that the actual price of USD 24,000 km for Kim-type, which was to be imported from China, was US$ 10,800 (Korean Won KRW 11,02,264); (c) the customs value for the above so-called so-called "$ 2,880 (Korean Won KRW 2,939,270) was reduced to US$ 2,880; (d) the Defendant reported the false fact to import USD 7,920 (Korean Won KRW 8,082,994), and subsequently evaded customs duties of USD 6,630 (Korean Won KRW 8,630), from that time until April 3, 2015; (d) the total of the customs value of the imported goods was reduced to KRW 29,82,538,700; and (e) the total of the imported customs value was reduced to KRW 296,781,7084.

Accordingly, the defendant who filed an import declaration has filed a false declaration of dutiable value in order to affect the determination of the amount of duty.

Summary of Evidence

1. Statement by the defendant in court;

1. 33 copies of investigation report (report on smuggling, etc.) and report on smuggling;

1. A report on investigation (the analysis, etc. of actual results of import and the amount dispatched per page);

1. Application of Acts and subordinate statutes to search records, seizure records, list of seizure and copies of books;

1. Article 270(1)1 and Article 241(1) of the former Customs Act (amended by Act No. 13548, Dec. 15, 2015); each of the relevant statutory provisions and the choice of punishment for a crime (amended by Act No. 13548, Dec. 15, 2015)

1. Aggravation of concurrent crimes: the former part of Article 37 of the Criminal Act, Article 278 of the Customs Act;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. In light of the period and frequency of crimes with reason for sentencing under Article 334(1) of the Criminal Procedure Act, the amount of evaded taxes, and the fact that there was a history of punishment for the same kind of crime, etc.