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(영문) 부산지방법원 2014.02.13 2013고정5850
관세법위반
Text

Defendant shall be punished by a fine of 25 million won.

If the defendant does not pay the above fine, 50,000 won shall be one day.

Reasons

Punishment of the crime

The defendant is the representative of C who imports and sells secondhand machinery from No. 619 of Busan High-gu B building 619.

The Defendant was aware of the fact that, while importing goods from a foreign country, the customs value was falsely reported to the head of the customs office in order to affect the determination of the amount of customs duties at the time of filing an import declaration.

When importing YAMAZKI from Japan D (E), the Defendant, on March 10, 201, filed an import report with F on March 10, 201, filed an import report on the number of used machines (REX870) used in the trademark of YAMAAK, and the Defendant, on the 11st day of the same month, filed a report on the difference between the actual import price and the difference in 3,500,000,000, and received 3,500,000,000, and evaded customs duties of 3,883,290,000,000.

In addition, from March 11, 201 to December 6, 2012, the Defendant filed a tax return of KRW 115,15,153,580 with respect to the difference amount of KRW 101,30,000 (Korean Won 1,439,420,40,400), even though the import price of used machinery imported in Japan was 209,100,100,000 in total, as shown in the separate sheet of crime of evading customs duties, the Defendant evaded customs duties of KRW 115,153,580 with respect to the difference amount of KRW 101,30,00 in Japan.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Corporate information, results of importation, details of cash delivery per page, C Import and Settlement Difference sheet, unit price and comparison table of goods of the same kind C, relevant import declaration, business profiling file, inquiry screen image, and appraisal report;

1. Records of seizure and the list of seizure;

1. Application of Acts and subordinate statutes to investigation and report (report as a copy of seized articles);

1. Relevant Article 270 (1) 1 and Article 241 (1) of the Customs Act and the choice of fines for a crime;

1. Of concurrent crimes, the determination of each fine for each of the crimes as stated below shall not be subject to the provisions of Article 38 (1) 2 of the Criminal Act pursuant to the former part of Article 37 of the Criminal Act and Article 278 of the Customs Act from among concurrent crimes:

1. The Criminal Act for the detention of a workhouse;

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