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(영문) 부산지방법원 2014.11.26 2014고정4631
관세법위반
Text

Defendant shall be punished by a fine of KRW 3,000,000.

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

Reasons

Punishment of the crime

If it is intended to import foreign goods, the name, standard, quantity, and price of the relevant imported goods shall be reported to the customs collector and the dutiable value, tariff rate, etc. shall not be reported falsely in order to affect the determination of the amount

Nevertheless, the Defendant, with the aim of paying less taxes, such as customs duties, reduced the import price of cosmetic materials, such as Korean, and decided to make a false declaration to customs office.

On January 12, 2010, the Defendant: (a) received from the Chinese exporter “KOSFR HONG COMD” 180km 180km from the German Customs office; and (b) filed a false declaration on the actual price of the goods as if they were oil 5,340§¯; (c) thereby, filed a false declaration on the difference of KRW 116,790 on the difference of KRW 702 U.S. dollars (the cost of the goods is KRW 1,167,938) in the manner of filing a false declaration on the difference of KRW 4,638; and (d) filed an import declaration on the difference of KRW 702,00 (the value of the goods is KRW 1,167,938); (c) from around January 28, 2013; (d) from around 19, KRW 42,170km with the customs duty evasion list of customs duties; (d) the customs duty evasion list of KRW 7084786,7985 U.7.7.7.7.748484444467.7.7

In addition, the Defendant filed an import declaration through the Busan Customs office around February 16, 2010, which imported from the "KOSF HadM HONG LTPP COMD" and then filed an import declaration with the Busan Customs office around February 16, 2010, the Defendant attempted to evade customs duties of 373,800 won on 2,318.9 percentage oil (the cost of the goods is KRW 3,738,090) with the difference by falsely filing a false declaration as if the actual price of the goods was 11,826.9 percentage oil, which was the fact that the actual price of the goods was 11,826.9 percentage oil, but the difference was 9,508 percentage oil.

Summary of Evidence

1. Defendant's legal statement;

1. Investigation report (including each accompanying document), investigation report (including each accompanying document);

1. An appraisal report;

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