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(영문) 인천지방법원 2015.04.16 2015고단842
관세법위반
Text

Defendant shall be punished by a fine of 14,400,000 won.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

The Defendant is a representative of “D” that imports wrlers, campingus, etc. for camping in ethic City C.

1. No person who imports goods from a foreign country shall file a false declaration on the dutiable value in order to affect the determination of the amount of customs duties;

Although the Defendant was aware of the fact that the price of goods actually paid and the transportation expenses that the Defendant would have to be included in the dutiable value when importing ices for camping and camping, truck vehicles, etc. from the United States, the Defendant, despite having knowledge of the fact that the Defendant would have to do so at the time of the import declaration, returned the actual price and transportation expenses of goods through the bank to lower the customs duties, etc. imposed on trers and campingers for camping purposes, but he received from the overseas trader at low prices and reported the price of the imported goods at low prices and omitted marine transportation expenses. On April 27, 2011, the Defendant filed an import declaration with the U.S. E on 201, "USTRTRALR 201 WNERV 201 WNERV 1,435 U.S. dollars 125,910 won, and entered the difference in the customs duties amounting to 125,910 won from the 605 U.S. dollars 2014.48.6.45

2. No person who imports goods from a foreign country subject to false declaration shall file a false declaration on the name, standard, quantity, and price of such goods;

The Defendant imported wrlers, etc. for camping in the same manner as above, and remitted actual goods price and transportation expenses through a bank in order to pay less taxes, such as individual consumption tax, at the time of filing an import declaration. However, the Defendant reported the price of imported goods at a low price using a low price guide and reported maritime transportation expenses.

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