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(영문) 부산지방법원 2014.05.28 2014고정764
관세법위반
Text

Defendant shall be punished by a fine of KRW 15,000,000.

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

Reasons

Punishment of the crime

The Defendant, as a representative of C engaged in the business of starting up and selling dismissed goods, had falsely declared the dutiable value in order to affect the determination of the amount of customs duties while importing goods from a foreign country, and had the intention to import the goods at a price lower than the actual price with the knowledge of the violation of the Customs Act, with the aim of reducing the cost.

On November 6, 2012, the Defendant filed an import declaration with the Incheon Customs Office on November 6, 2012, on an import declaration of 30,000 meters for the dismissed goods of China from Korea.

7. In receipt of repair, the actual transaction price of the above goods was low as US$ 9,500 and the customs duty 453,660 on the difference of US$ 8,200 (Korean US$ 9,054,111) was evaded, etc. In addition, the import declaration was filed at least nine times from November 6, 2012 to September 9, 2013, as indicated in the attached list of crimes, and the customs duty was filed at least KRW 212,549.3 and 33,209.75 US dollars, 130,362, which was accepted from November 7, 2012 to September 12, 2013. However, the actual transaction price was 308,05 US$305,465,416,505 US dollars and 165,565,205 US$165,4565,965,205.65.65

Summary of Evidence

1. Defendant's legal statement;

1. C and the Bank of Korea, the result of the import clearance in South and North Korea, the result of the foreign exchange payment in C and the same kind of import price, and appraisal statement;

1. Application of Acts and subordinate statutes governing No. 1 (foreign exchange remittance certificate and actual price data);

1. Relevant Article 270 (1) 1 and Article 241 (1) of the Customs Act and the choice of fines for a crime;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 278 of the Customs Act (in cases of concurrent crimes, Article 38 (1) 2 of the Criminal Act shall not apply, and the amount of fines shall be calculated separately for each offense of violating the Customs Act,

1. As to each of the offenses listed in [Attachment 2] 2, 4, 5, 6, 7, and 8 annexed hereto, the sum of 1,00,000 won per annum and 1,3,000,000 won per annum for each of the offenses listed in [Attachment 1] 15.

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