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(영문) 부산지방법원 2014.05.15 2014고정447
관세법위반
Text

Defendants shall be punished by a fine of five million won.

Defendant

A fails to pay the above fine, 50,000.

Reasons

Punishment of the crime

Defendant

A Co., Ltd. is a corporation that operates the import-sale business of Chinese stone, and Defendant A is a person who is registered as an auditor of the above company on the corporate register and actually operates the above company.

1. On April 15, 201, the Defendant: (a) imported 22,00 kilograms of domestic stone from “XIAEN B&D IMO PED COMD 22,00 km; (b) reported the actual price to be less than US$ 3,91.95 as if the price was US$ 2,215; and (c) subsequently, the Defendant evaded customs duties of USD 1,69,180 ($ 1,864,846 for the cost of goods) imposed on USD 149,180 ($ 1,864,846 for the value of goods) from around 67 times to May 25, 2012; (d) reported the difference between US$ 3,007,450 for domestic goods; and (e) reported the difference between US$ 3606,63636,64636,67546,67536,6464,6364,7,754646,

2. Defendant B, the main owner of the Defendant’s actual inspection, violated the Customs Act by evading KRW 33,706,430 as stated in paragraph (1) with respect to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. A report on investigation, a report on investigation, and an accusation;

1. Copy of corporate register or business registration certificate;

1. Results of B income of the stock company and details of the current account sales;

1. Actual prices of domestic stone and details of a report on low prices;

1. Each import declaration, statement of accounts, and actual invoice;

1. A written appraisal;

1. Application of Acts and subordinate statutes on seizure records and list of seizure;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Articles 270(1)1 and 241(1) of the Customs Act (Selection of Fines);

(b) Defendant B: Articles 279(1), 270(1)1, and 241(1) of the Customs Act

1. Defendants among concurrent crimes: the former part of Article 37 of the Criminal Act and Article 278 of the Customs Act.

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