A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 5,400,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant, from June 201 to February 2014, is a person who imported the letters of “B” and “C” trademark in the United States of America and sold them in Korea.

In the United States, the Defendant had a normal import declaration on the importation of a trademark “Abek CD-style” in the U.S., and the Defendant had no choice but to make profits due to the payment of customs duties. As such, the Defendant had expressed his intent to evade customs duties in a way that he did not file an import declaration on only small numbers of the clothing actually imported by the Defendant.

Any person who intends to import goods shall report the name, size, quantity, price, etc. of the relevant goods to the head of a customs office.

Nevertheless, on July 31, 2013, the Defendant imported 290 U.S. dollars for trademark “Abek Roco-ROMs” and 6,788.95 U.S. dollars. The customs collector reported that only the amount equivalent to 198 U.S. dollars and 531.83 U.S. dollars are imported. Accordingly, the Defendant evaded customs duties equivalent to 6,257.12 U.S. dollars for which the Defendant omitted the import declaration from the time of 918,170 U.S. dollars until March 10, 2014, including the Defendant’s evasion of 918,170 U.S. dollars from March 16, 2014.

Accordingly, the defendant evaded customs duties by importing goods without filing a declaration of customs value in order to affect the determination of customs duties.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to D;

1. Each protocol of seizure and the list of seizure;

1. The output of the import declaration (E), the output of the list by suffering, the notice of rectification of the amount of tax, and the output of the import declaration in writing (two books, three books);

1. Investigation report (verification of import performance and unit price, and re-specifics of details of duty evasion);

1. Application of the Acts and subordinate statutes of accusation;

1. Article 270 (1) 1 of the Customs Act and Article 241 (1) of the Act on the Selection of Punishment for the Crime