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(영문) 서울남부지방법원 2016.09.06 2016고정473
관세법위반
Text

Defendant

B The Defendant Company A shall be punished by a fine of KRW 7,000,000, and a fine of KRW 3,000,000.

Defendant

B above.

Reasons

Punishment of the crime

Defendant

B is a person who is the actual representative director of the garment Wholesale Co., Ltd., and the defendant A is located in Geumcheon-gu Seoul Metropolitan Government, and defendant B is a corporation that is the actual representative director.

Any person who imports goods from a foreign country shall not make an accurate declaration on the name, standard, quantity, price, etc. of goods to the head of a customs office or make a false declaration in order to affect the determination of the amount

1. In order to import the clothing manufactured by the consignment processing trade method in the Chinese factory on August 11, 201, Defendant B filed an import declaration with the Incheon Customs Office on 2,495 PC, and Defendant B evaded KRW 5,061,450 equivalent to 36,531 U.S. dollars by reporting the import declaration price low as if the actual price was 20,289, while Defendant B filed an import declaration was 56,820 U.S. dollars, as if the actual price was 20,289. In addition, Defendant B evaded customs duties equivalent to 36,557 U.S. dollars from the above date to October 28, 2014 in the same manner, such as the list of crimes in violation of the A Customs Act (Elimination of Customs Duties) at the time of filing an import declaration.

2. Defendant B, the director of the dispute resolution committee, at the time and place in relation to the above Defendant B’s violation of the Customs Act (customs evasion), violated the Customs Act by committing the above violation in relation to the Defendant’s business.

Summary of Evidence

1. Defendant B’s legal statement

1. A statement of import performance, export performance, foreign exchange performance, and declaration unit cost and non-declaration;

1. Records of seizure and the list of seizure;

1. Application of Acts and subordinate statutes to report the fact of voluntarily paying shortage;

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

A. Defendant B: Articles 270(1)1 and 241(1) of the Customs Act; selection of fines

B. Defendant A corporation: Articles 279(1), 270(1)1, and 241(1)1 of the Customs Act.

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