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Defendants shall be punished by a fine of KRW 4,000,000.
Defendant
A fails to pay the above fine; 50.
Reasons
Punishment of the crime
Defendant
A is the representative director of the corporation B, and the defendant B is a corporation established for the purpose of importing dry products and wholesale and retailing in the Hanam City.
1. The Defendant, while importing the cathoses of China, which are items of high-rate customs duty (20%) items, reported the import unit price to customs offices at lower than actual ones in order to influence the determination of the amount of customs duties, and attempted to avoid part of customs duties.
On September 23, 2008, the Defendant: (a) imported 11 ton of the Chinese single JINCHG JINCHG SCED COD LTD on September 23, 2008, reported the reported price to be lower than US$ 60,500; and (b) evaded customs duties of USD 20,90 (Korean Won KRW 22,080,641) to be imposed on USD 20,900 (Korean Won KRW 22,080,641); and (c) evaded customs duties of KRW 4,416,128 from that time to December 2, 2009 by reporting the reported price on five occasions more than the actual return price as shown in the attached list of crimes.
2. Defendant B, a representative director, committed the above criminal acts in relation to Defendant B’s business.
Summary of Evidence
1. Defendants’ legal statement
1. A report on smuggling;
1. Application of Acts and subordinate statutes to investigation reports (B import declarations and copies of corporate register);
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 former Customs Act (amended by Act No. 10424, Dec. 30, 2010); the choice of fines
B. Defendant B Co., Ltd.: Article 279 of the former Customs Act (amended by Act No. 9261 of Dec. 26, 2008) (Attached Table No. 1); Article 279(1) of the former Customs Act (amended by Act No. 10424 of Dec. 30, 2010; hereinafter the same shall apply) (Attached Table No. 2 through 5) and each fine is selected.
1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 278 of the former Customs Act, and Article 38 (1) 2 of the Criminal Act shall not apply, and the amount of fine for each violation shall be calculated.