Liability for the shipment or clearance of other goods not identical to the goods described in the import declaration;

The effect of an import license shall not extend to the goods which are not identical to the goods stated in the import declaration, and if the person who has filed the import declaration entered false matters in the import declaration on other goods which are not identical to the goods actually carried in and obtained a license as stated in the declaration, such act of import shall constitute an act of non-licensed import as stipulated in Article 1

Articles 181 and 137 of the Customs Act

Supreme Court Decision 83Do2193 Decided December 13, 1983

Defendant

Defendant

Attorney Yoon Ha-chul

Daegu High Court Decision 81No1836 delivered on June 28, 1983

The appeal is dismissed.

The grounds of appeal by the defendant and his defense counsel are examined together.

The effect of import license is not limited to the goods that are not identical to the goods stated in the import declaration, and if the import declaration person entered false matters in the import declaration on other goods that are not identical to the goods actually brought in and obtained a license as stated in the import declaration, such import act constitutes an act of non-licensed import as stipulated in Article 181 of the Customs Act (see Supreme Court Decision 83Do2193, Dec. 13, 1983). In the same purport, the court below's decision that the so-called "an act of non-licensed import" constitutes an act of non-licensed import as stipulated in Article 181 of the Customs Act is just and there is no error in the misapprehension of legal principles such as the theory of lawsuit, and the argument that the sentencing

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Jeong Tae-tae (Presiding Justice)