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(영문) 제주지방법원 2014.09.26 2014고단1032

관세법위반

Text

Defendant shall be punished by a fine of KRW 5,000,000.

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

Reasons

(b) by importing 1,847 PCs from that time to December 9, 2013 in the same manner as in the Schedule of Offenses (Offense of Evasion of Customs Duties) of the Customs Act (Offense of Evasion of Customs Duties) and filing a false declaration of the sum of USD 272,426 U.S. dollars 126,33 U.S. dollars in total of the import declaration amounts to the sum of USD 146,093$16,093 ($169,903,202, 267,160,316 of customs duties on the aggregate of the amounts of 13,601,200 U.S. dollars in total, as shown in the Schedule of Offenses (Offense of Evasion of Customs Duties).

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes, such as performance records by E standard, E (representative D) import clearance details, and foreign currency remittance analysis table, business registration certificate (E), accusation, written appraisal, and written appraisal;

1. Relevant Article of the Act on Criminal Facts and the Selection of Punishment: Articles 270 (1) 1 and 241 (1) of the Customs Act; Selection of fines;

1. Aggravation of concurrent crimes: the first sentence of Article 37 of the Criminal Act, Article 278 of the Customs Act (Aggregation after calculating the amount of fine for each violation): Fine of 5,000,000 won [A fine of 4,840,000 won (each fine of 110,000 won x 44 times) for the crime listed in the table of crime list 1 through 44];

1. Attraction of a workhouse: Articles 70 and 69 (2) of the Criminal Act;

1. A provisional payment order: A sentence shall be imposed as ordered by taking into account all the following circumstances as the reasons for sentencing under Article 334(1) of the Criminal Procedure Act: A favorable normal circumstance: (a) recognized the facts of crime and seriously reflects the fact of crime; (b) paid most of the amount of additional tax in excess of the evaded tax amount and expected to pay the full amount in the future; (c) under the unfavorable circumstances that there was no past record of criminal punishment since 2004: (d) committed over a long period (over to four years and six months); (e) the frequency of the crime was committed; (e) the number of the crimes or the amount of the evaded tax was not substantial; and (e) committed for the same kind of criminal record (over to three million won). It is so ordered as per Disposition on the grounds that the motive, circumstances, the circumstances after the crime, the defendant’s occupation