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(영문) 서울중앙지방법원 2016.01.13 2015고정3910
관세법위반
Text

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

Defendant

If A does not pay the above fine, it shall be 100.

Reasons

Punishment of the crime

Defendant

A is a representative director of a corporation B who resides in Kimpo-si C and 101 and imports and sells string films.

Defendant

A Co., Ltd. is a corporation established for the purpose of export and import, etc. of plastic films in Kimpo-si and 103, and Defendant A is a corporation whose representative is in office.

1. Defendant A filed an import declaration with a customs office by submitting a low-price invoice to an overseas exporter who requested the issuance of a certain price in the name of a corporation operated by a corporation operated by a branch, such as the U.S., red bean, etc., to obtain monetary benefits by taking into account the market funds, and the difference was remitted to an individual in his/her name or transferred excessively in his/her name or paid in excess of the amount due to an existing transaction defect, etc.

(a) shall not evade customs duties, etc. by filing an import declaration on the dutiable value of goods imported from a foreign country subject to the evasion of customs duties;

On April 18, 2012, the Defendant filed an import declaration under the name of Defendant B, on April 18, 2012, on an import declaration number of the Incheon Airport Customs Office, that is, a port located in Hong Congo, from the Pacific Trading Co., Ltd. (HNG TAI FATRTRAL TRADINDDDDDDDD) and filed an import declaration on the 8 roll of a motor vehicle to be cut off for hosting 8 rolls. The actual price of the above goods is US$4,624, but the actual price of the goods was 4,624 but the low price was 640 U.S. dollars, which was issued by a request from an overseas supplier, and cleared customs clearances the difference at 297,280 U.S. dollars (USD) to be imposed on 3,984 U.S. dollars.

In addition, the Defendant evaded customs duties of KRW 1,628,550 from that time until July 7, 2014, which will be imposed on the difference (USD) 19,532 from that time on the basis of the same low-end declaration method, including the following: (a) the total amount of the difference, 21,218,503 won (the amount equivalent to KRW 33,288,152 at the next price).

(b) The price of goods imported from a foreign country making false declarations;

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