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(영문) 인천지방법원 2017.01.19 2016고정3444

관세법위반

Text

Defendant shall be punished by a fine of KRW 30,000,000.

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

Reasons

Punishment of the crime

The defendant is a person who imports and sells domestically, domestic fitcocks while operating Suwon-gu D and 1st floor E in Suwon-gu, Suwon-si.

Any person who intends to import goods shall file a false report on the name, standard, quantity and price of the relevant goods and other matters as prescribed by the Presidential Decree with the head of any customhouse and shall not file a false report on the dutiable value, tariff rate, etc. in order to affect

Nevertheless, the Defendant, while importing Madminton cock from China, filed an import declaration at low price by entering the price of the goods in related documents, such as Madman, at the time of import declaration by customs office, at lower price than the actual price, and the actual price of the goods was in mind of evading customs duties by means of payment through the exchange account.

On January 21, 2014, the Defendant: (a) imported from the Incheon Customs Office an import declaration number of 1,66,275 won in the name of the actual model “700” mold 5,000, and the actual import price was 35,000 won; (b) customs office evaded customs duties of KRW 2,266,698 in the difference of 28,33,725 won by filing a low-price report without actual model name; and (c) from that time to December 9, 2015, the Defendant evaded customs duties of KRW 1,666,878,251 won in the name of E by importing the E in total from that time to December 9, 2015, by reporting at low-price than the actual import price.

Summary of Evidence

1. Statement by the defendant in court;

1. Each protocol of seizure and the list of seizure;

1. Each investigation report (verification of the amount of tax for investigation, rectification, payment of administrative fines, etc. on the other party's account, etc.);

1. Application of Acts and subordinate statutes to an investigation report ( analysis, etc. of pressure materials and data submitted);

1. Article 270 (1) 1 and Article 241 (1) of the Customs Act and the selection of fines for criminal facts, each of which is applicable to the applicable law and the selection of punishment;

1. The former part of Article 37 of the Criminal Act, Article 278 of the Customs Act (Article 38 of the Criminal Act)