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(영문) 부산지방법원 2018.10.31 2018고단3544
관세법위반
Text

Defendants shall be punished by a fine of KRW 4,000,000.

Defendant

A and B fail to pay the above fine, respectively.

Reasons

Punishment of the crime

Defendant

A is the representative director of C established for the purpose of the manufacture, import, wholesale, etc. of fertilizers in Pyeongtaek-si D, and Defendant B is the trade team leader who exercises overall control over trade affairs, such as the importation of fertilizers in the above corporation C, and Defendant C is a corporation established for the purpose of the manufacture, import, wholesale, etc. of fertilizers.

When any person intends to import goods, he shall report to the head of any customhouse the name, size, quantity and price of such goods and other matters prescribed by the Presidential Decree, and he shall not import such goods as are different from the relevant imported goods.

1. Defendant A and Defendant B filed an import declaration with E, an exporter of the Netherlands, on three occasions following the erroneous decision-making of the existing customs office, as to the processed fertilizer, which is an animal organic fertilizer, imported from E, the exporter of the Netherlands, but around November 2016, the above processed fertilizer portion was 3105.90-9000, the customs office’s corrective opinion that the customs office’s import declaration should be made at around 3101.0-1090 was received and accurately received through the G head of the customs service corporation F, and the I head of H’s I.

Nevertheless, Defendant A did not report the importing business of fertilizers for processed fertilizers, which are animal organic fertilizers, three times, and there is a high risk of being involved in the failure to report the importing business at the time of filing an import declaration under Article 3101.00-1090, and Defendant B filed a false report three times, such as the existing fertilizers (3105.90-900) and ordered Defendant B to import them, and Defendant B accordingly ordered the head of Busan Customs Office located in 20 as of January 11, 2017, the import cost of KRW 34,938,720 from E, an exporter, such as the Netherlands organic fertilizer, etc., at KRW 34,938,720 (or KRW 27,360, market price of KRW 689,00,00).

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