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(영문) 서울서부지방법원 2014.11.27 2014고단911
관세법위반
Text

Defendant

A shall be punished by imprisonment for eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

Defendant

A is the representative director of the Mapo-gu Seoul Metropolitan Government E Co., Ltd., and Defendant E Co., Ltd. is a company that imports and sells real estate from China, etc.

1. Defendant A

(a) The name, size, quantity, price, etc. of the relevant goods shall be reported to the head of a customs office when he/she intends to import the goods requiring smuggling;

(1) In the event that the imported goods exceed 100 U.S. dollars, the Defendant reported the imported goods as an express shipment to the simplified declaration and paid taxes, and had the Defendant reported them as an express shipment to the list customs clearance and received tax exemption.

On June 18, 2008, the Defendant imported the de facto substance B/L number F in the name of E Co., Ltd., and applied for customs clearance to the head of Kimpo-se in the form of a list of special goods.

However, since actual goods exceed US$100 as 33m Stilk 45, 161.75yds, US$1,245.48, the actual goods should not be subject to reporting on the express goods of the list customs clearance, but be paid taxes after reporting as the express goods of the simplified declaration.

Nevertheless, the defendant submitted a list as Fabric, which is less than 100 U.S. dollars, and imported tax-free customs clearance.

From that time until January 26, 2013, the Defendant reported a total of 340 items as shown in Appendix 1, and the cost of the goods subject to simplified declaration, which is the subject of simplified declaration, by means of a list customs clearance, and imported them closely after undergoing tax-free clearance.

(2) The Defendant, whose name is smuggling import method, was 13% of the actual duty rate and was higher than 10% of the polyent’s customs duty rate, with the intention to make a false declaration as if he had imported other polytechnics such as polytechnics.

On June 3, 2009, the Defendant imported the actual b/L number G in the name of the E Co., Ltd. and then filed an import declaration with the head of Kimpo to H. The actual imported goods are eight meters Silsfon 44, item number 5007.20-2090, item number 397.86yds.

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