Main Issues
The so-called "A" and "B" conspired with the captain of a foreign vessel to avoid customs duties in collusion with the defendant, so-called "A" and "B" are the case where they evade customs duties in a fraudulent way under Article 180(1) of the Customs Act.
Summary of Judgment
The so-called "confiscing" in collusion with the Defendants to evade the duty of one of the U.S. TV set tegrative TV sets installed in the captain's office of a foreign country constitutes the case where the Defendants evade the duty by fraud under the provisions of paragraph (1) of this Article.
[Reference Provisions]
Article 180(1) of the Customs Act
Defendant-Appellant
Defendant 1 and one other
Judgment of the lower court
Busan District Court Decision 70No8 delivered on May 21, 1970
Text
All appeals are dismissed.
Reasons
The Defendants’ common grounds of appeal are as follows:
If the first instance court's decision maintained by the court below examined the evidence, the defendants cannot be deemed to have violated the rules of evidence in the process of the judgment of the court below which confirmed the fact that the defendant pretended to the failure for the purpose of evading customs duties of 1 U.S. dollars, which is kept in the captain office of the Republic of Korea Central Central Republic of Korea, and brought up to the repair doping. Since the factual relation is so, it constitutes a case where customs duties are evaded by fraudulent means under Article 180(1) of the Customs Act, the application of the provisions of the original judgment on the ground of this purport is justified and the argument that the application of the provisions of Article 47(2) of the Customs Act is within the scope of Germany cannot be adopted.
Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating judges.
Supreme Court Judges Kim Young-chul (Presiding Judge) (Presiding Justice) Mag-gim Kim, Kim Jong-dae and Yang-Namng