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(영문) 부산지방법원 2014. 10. 17. 선고 2014고정2766 판결
[관세법위반][미간행]
Escopics

Defendant 1 and two others

Prosecutor

Enzymnasium (prosecution), the date of use (public trial)

Defense Counsel

Law Firm Dongin, Attorney Cha Sung-won

Text

Defendant 1 shall be punished by a fine of KRW 80,00,000, by a fine of KRW 30,000,000, by a fine of KRW 30,000, by a fine of KRW 30,000, by a fine of KRW 30,000.

When Defendant 1 and Defendant 2 fail to pay each of the above fines, the above Defendants shall be confined in each workhouse for the period calculated by converting KRW 200,000 into one day.

An order to pay an amount equivalent to each of the above fines shall be issued.

Criminal facts

1. Violation of the Customs Act by Defendant 1 and Defendant 2

Defendant 1 is the actual representative director of Defendant 3 corporation, and Defendant 2 is the employee in charge of the above company's accounting by the denial of Defendant 1.

(a)the point of tariff evasion;

If the name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree are to be exported, imported or returned, such goods shall be reported to the head of a customs office and shall not be imported without filing a false report on the dutiable value, tariff rate, etc. in order to exercise influence over the determination

Nevertheless, on June 2, 2009, the Defendants conspired to operate the Defendant 3 Co., Ltd., a company that imports and sells cleaning goods on the water surface of Namyang-si, Gyeonggi-do on June 2, 2009, imported MOPED 49,120 U.S. dollars 30,648.8 from China and evaded customs duties of USD 17,877.8 (U.S. dollars 22,523,168 equivalent to US dollars 22,52,310, which is the difference between the time and November 5, 2013.

(b) Points of false reports;

When it is intended to export, import or return goods, the name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree shall be reported to the head of a customs office and the price of the goods shall not be reported falsely and imported.

Nevertheless, the Defendants conspired to operate the said Defendant 3 corporation on November 8, 2010, and filed a false declaration on the importation of 28,510 U.S. dollars 19,057 from China to 13,581 U.S. dollars at the Incheon Customs office. From around that time to May 20, 2013, the Defendants filed a false declaration on the importation of 109,054.01 U.S. dollars at 40,391 U.S. dollars in total, while importing burC in the same manner as indicated in attached Table 2 from around that time to May 20, 2013.

2. Defendant 3 Company

As stated in Paragraph 1 above, Defendant 1 and Defendant 2, who is the actual representative of the Defendant, evaded customs duties on the Defendant’s business, reported the price of the goods with false declaration, and violated the Customs Act by importing them.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each police interrogation protocol against Defendants 1 and 2

1. Each police suspect interrogation protocol against Nonindicted 3

1. Each protocol of seizure and the list of seizure;

1. Each investigation, report and all the data attached thereto;

1. Seized articles referred to in subparagraphs 1 through 18 of voltages;

1. Each written appraisal;

1. A written accusation;

Application of Statutes

1. Article relevant to the facts constituting an offense and the selection of punishment;

Defendant 1 and Defendant 2: Each Customs Act [Application of the former Customs Act (amended by Act No. 10424, Dec. 30, 201) to each act on which an import declaration was filed prior to January 1, 201] Articles 270(1)1, 241(1), and 30 of the Criminal Act (amended by Act No. 10424, Dec. 30, 201); Articles 276(1)4 and 241(1) of the former Customs Act (amended by Act No. 11602, Jan. 1, 2013); Article 30 of the Criminal Act (amended by Act No. 12027, Aug. 13, 2013); Articles 27(1)27(1) and 30(2)1 of the former Customs Act (amended by Act No. 120427, Jan. 1, 2013); Article 30(1)3) of the former Customs Act

Defendant 3: Each Customs Act [Application of the former Customs Act to the act of filing an import declaration prior to January 1, 201] Articles 279(1), 270(1)1 (the point of evading customs duties) of the former Customs Act, Articles 279(1), 276(1)4 of the former Customs Act (Amended by Act No. 11602, Jan. 1, 2013); and Article 276(1)4 of the former Customs Act (attached Table 2 No. 1, 2, and 3 of the List of Offenses); Article 279(1) of the former Customs Act (Amended by Act No. 12027, Aug. 13, 2013); Article 276(1) of the former Customs Act (Amended by Act No. 12027, May 20, 2013)

1. Aggravation of concurrent crimes;

Defendants: the former part of Article 37 of the Criminal Act; Article 278(1) of the former Customs Act (Amended by Act No. 9910, Jan. 1, 2010); Article 278 of the former Customs Act (Amended by Act No. 10424, Dec. 30, 2010); Article 278 of the Customs Act (Article 38(1)2 of the Criminal Act does not apply; Article 38(1)2 of the Criminal Act does not apply; the amount of fine shall be calculated separately for each offense of violating the Customs Act; and the sum thereof shall be added up after calculating

1. Determination of sentence;

Defendant 1: Each fine of 50,000 won for each of the remaining offenses except for Nos. 1, 32, and 33 of the annexed crime sight table 1,000 won for each of the offenses listed in the annexed crimes, 250,000 won for each of the offenses listed in the annexed crimes list 1, 32, and 33, and 80,000 won for each of the offenses listed in the annexed crimes list 2, and the total of fines of 5,00,000,000 won for each of the offenses listed in the annexed crimes list 2. [(5,00 won x 119 won x 250,00 won x 2) + (5,00,000 won x 4 times)]; and

Defendant 2 and Defendant 3 Co., Ltd.: As to each of the remaining offenses except for Nos. 1, 32, and 33 per annum in the annexed sheet of crimes, KRW 200,000 per annum, KRW 1,50,000 per annum in the annexed sheet of crimes, and KRW 1,50,000 per annum in the annexed sheet of crimes, and KRW 30,000 in the aggregate of each fine for each of the offenses listed in the annexed sheet 2 of crimes, and KRW 30,00,000 in the aggregate of each fine (=(20,000 x 119 times) + KRW 1,50,000 x twice) + (1,500,000 x 4 times)]; and

1. Detention in a workhouse;

Defendant 1 and Defendant 2: Articles 70(1) and 69(2) of the Criminal Act

1. Order of provisional payment;

Defendants: Article 334(1) of the Criminal Procedure Act

[Attachment Form 5]

Judge Yellow Jina

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