[관세법위반][공1974.10.1.(497),8015]
Whether the act of passing through the customs departure inspection place without filing a declaration thereon with the customs collector in order to return to the divorced post constitutes an act of non-licensed export under Article 181 of the Customs Act.
The act of customs clearance by the head of Kimpo-Customs's Office of Entry and Departure Inspection, benefiting two Lmonds to return to the divorced wife who is residing in the United States without filing a declaration with the head of the customs office, constitutes an act of non-licensed export stipulated in Article 181 of the Customs Act.
Article 181 of the former Customs Act
Defendant
Edives
Seoul Criminal Court Decision 72No5349 delivered on March 22, 1973
The appeal is dismissed.
The grounds of appeal by the defense counsel are examined.
The purpose of the Customs Act is to contribute to the development of the national economy and secure customs revenues by properly imposing and collecting customs duties and customs clearance for exported and imported goods. Accordingly, any act of release which does not follow the procedures prescribed in the Customs Act should be recognized as an act of non-licensed export as stipulated in Article 181 of the Customs Act. Accordingly, without reporting to the customs collector, the court of first instance affirmed the judgment of the court of first instance which affirmed the judgment of the court of first instance which ruled that "an act of cleared through customs with the chief prosecutor of the Kimpo Customs Office" of the judgment is deemed a violation of the Customs Act by referring to two different Montreals of the judgment of the court of first instance, which is recognized as the judgment of the court of first instance, to return to the pre-divor of the judgment of the court of first instance without reporting to the customs collector, and it is not recognized that there is any illegality such as infringement of the law, error of law, etc., and that the argument of mistake of facts
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Seo-gu et al. (Presiding Justice)