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(영문) 인천지방법원 2014.05.09 2014고정87
관세법위반
Text

Defendants shall be punished by a fine of KRW 10,250,000.

Defendant

A fails to pay the above fine; 50.

Reasons

Punishment of the crime

Defendant

A is the actual operator of B, and Defendant B is a corporation established for the purpose of manufacturing and wholesale and retailing clothes.

1. In importing the clothing processed in China, Defendant A notified F of the lower unit price of the E’s price after deducting the amount equivalent to the processing cost from the processing cost when requesting the actual representative F to import agency; and F of the lower unit price for the import clearance in the name of E, by creating a false stamp that is lower than the amount of the monthly US dollars 1,000; and on August 24, 2012, Defendant A reported the Child Campaign Uniform-2012/KN-2012/KPJ-2012’s Child Campaign Uniform 580 fee model, and reported the actual unit price of 580 US dollars 7.91, but at the lower rate of 164,020 won to be imposed on the US dollars 6 US dollars 1,105.46, and offered that F of the import clearance in the name of E shall be charged with the tax amount equivalent to the above 1 US$ 1,000,000 from the date of the above attached list 136.4,536.15

Therefore, the Defendant evaded customs duties of KRW 60,236,550 to be imposed on KRW 754,61,319 at the difference by reporting the price of 46,304 and 10 kinds of 10 (total 214,706) at lower than the actual price.

2. Defendant B, a real operator, committed the above violation of the Customs Act in relation to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each police suspect interrogation protocol regarding F;

1. Records of seizure and the list of seizure;

1. A written accusation;

1. Application of the Acts and subordinate statutes to one copy of the contract for the supply of goods, one copy of the E (StateB), the E (Deposit points), the E (Deposit points), one copy of the export details by the ordering place, and (StateB garment Cost Account Statement;

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 Customs Act; selection of fines for negligence

B. Defendant B: Article 279(1) of the Customs Act

1. The former part of Article 37 of the Criminal Code among concurrent crimes.

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