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(영문) 서울북부지방법원 2015.01.29 2014고단4210
관세법위반
Text

Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 20 million won, respectively.

However, the defendant A.

Reasons

Punishment of the crime

1. Defendant A is the representative director of Dongdaemun-gu Seoul Metropolitan Government E Commercial Building No. 228, who operates the said company that carries out the business of export and import of clothes, etc.

On August 30, 2010, the Defendant imported 541 of the Asia-do Articles in Incheon Customs Office located in Jung-gu, Incheon, under the name of the company, and filed an import declaration (declaration No. F). The Defendant reported the actual price to US$ 3,516.5, but evaded customs duties of US$ 1,352.5, which will be imposed on US$ 1,352.5, from that time to May 21, 2013, the Defendant filed a false report in the same manner as indicated in the list of crimes, and subsequently evaded customs duties of KRW 58,442,860 in total.

Accordingly, the Defendant imported goods by falsely reporting the dutiable value, tariff rate, etc. in order to affect the determination of the amount of duty.

2. Defendant (State) is a corporation with the purpose of clothing export and import business, wholesale and retail business, etc.

The Defendant, a representative of the Defendant, imported the customs value, customs duty rate, etc. by falsely reporting the import at the time, place, such as the preceding paragraph, and evading KRW 58,442,860 in total, thereby affecting the determination of the amount of customs duties.

Summary of Evidence

1. Defendants’ legal statement

1. An accusation, an investigation report, import performance, export performance, foreign exchange performance, export declaration, import declaration, import declaration, seizure record and seizure list, an import declaration, a stamp contract related to the import declaration, a corporation registration certificate, the full registration record of the juristic person, and the application of relevant statutes on August 30, 201; the import declaration and an appraisal statement on April 23, 2011;

1. Article 270(1)1 of the Customs Act; Article 270(1)1 of the same Act; Article 279(1) and Article 270(1)1 of the Customs Act; Article 270(1)1 of the same Act

1. Defendant A from among concurrent crimes: the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act: Defendant B: the former part of Article 37 of the Criminal Act, Article 278 of the Customs Act.

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