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(영문) 부산지방법원 2014.04.30 2014고단1566
관세법위반등
Text

Defendant

A shall be punished by imprisonment for four months, by a fine of 10,500,000 won for Defendant B.

except that this judgment.

Reasons

Punishment of the crime

1. Defendant A

A. On March 16, 2010, the Defendant violated the Customs Act: (a) filed an import declaration with the Incheon Customs office as an import declaration numbered by C; and (b) evaded customs duties of USD 6,912 (7,915,277) with respect to USD 29,721.6 ($ 4.3,03,035,690 per square meter); (c) despite the fact that the purchase price was KRW 22,089.6 ($ 3,000 per square meter, USD 26,120,413) with a low-price reported the difference, thereby evading customs duties of USD 6,912 ($ 7,915,277).

In addition, from that time until December 27, 2010, the Defendant reported the price of other domestic goods, which are imported goods, to the customs office, at a total of 18 times, lower than the actual purchase price, and evaded the total of 28,37,150 won of customs duties.

B. On October 16, 2009, the Defendant violated the Foreign Exchange Transactions Act, starting from the Incheon State’s provision port and departing from China, carried and exported USD 23,172 to be used as exit equipment and domestic employees’ pay, etc., without reporting to the head of the competent customs office, from September 27, 2013, the Defendant carried and exported money exceeding 10,000 U.S. dollars at each time of departure by carrying and exporting more than 17 times in total, as shown in the attached list 2 of the crimes committed in the attached Table 2, and carried and exporting them without reporting to the head of the competent customs office.

2. The Defendant B, a representative of the Defendant, committed the above violation in relation to the Defendant’s business at the same date, time, and place as that of paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Each investigation report;

1. Results of the receipt of the LAB, details of the sending price per B, details of the exchange, and details of travelers' entry and departure;

1. Ty supply contract;

1. Application of Acts and subordinate statutes to written accusation;

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; hereinafter the same), and 270(1)1 of the former Customs Act (amended by Act No. 10424, Dec. 30, 201); and

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