Acquittal of the accused shall be acquitted.

1. If it is intended to import goods of the summary of the facts charged, it shall not be required that a false declaration on the degree of taxation is filed in order to affect the determination of the amount of customs duties;

Nevertheless, the Defendant, on January 28, 2014, evaded customs duties equivalent to KRW 10,113,780,000 on the market price of the Incheon Customs Office located in Jung-gu Incheon, Jung-gu, Incheon, as if the market price of the said automobile is 63,500 U.S. currency (Korean currency KRW 92,807,155).

2. Determination

A. The facts charged in this case constitute a crime falling under Article 270(1)1 and Article 241(1) of the Customs Act during the statute of limitations period and statutory penalty is “a fine equivalent to five times the amount of customs duties evaded or evaded or the cost of the relevant goods, whichever is smaller than the higher.”

Therefore, in accordance with Article 250 of the Criminal Procedure Act, Article 50 of the Criminal Act, and Article 249 (1) 5 of the Criminal Procedure Act, the statute of limitations is five years.

Therefore, barring special circumstances, the statute of limitations on the instant facts charged should be deemed expired on January 27, 2019.

However, the record clearly shows that the prosecution of this case was instituted on February 8, 2019, which is based on the premise that the statute of limitations for the prosecution of this case has been suspended for the period when the defendant stayed abroad before the prosecution of this case was instituted, based on Article 253(3) of the Criminal Procedure Act providing that "where the offender stays abroad to escape criminal punishment, the statute of limitations for the prosecution of this case shall be suspended during that period."

B. Article 253(3) of the Criminal Procedure Act as to whether to suspend the statute of limitations during the period of overseas stay requires that “the statute of limitations shall be suspended during the period when a criminal suspect stays abroad in order to escape criminal punishment” in order to suspend the statute of limitations.

Here, ‘the purpose of escaping criminal punishment' is the only purpose of staying in a foreign country.