The meaning of "Quantities" under Article 115 (1) 2 of the Enforcement Decree of the Customs Duties Act

Article 115, Paragraph 1, Item 2 of the Enforcement Decree of the Customs Duties Act refers to the effect and quantity, and the quantity includes the concept of weight. Thus, in filing an export declaration, the effect or number is stated as actual, but if the weight is different from actual ones, it constitutes a false declaration under Article 188, Item 1 of the Customs Duties Act.

Articles 188 and 137 of the Customs Act, Article 115 of the Enforcement Decree of the Customs Act

Supreme Court Decision 78Do201 Delivered on April 11, 1978

Defendant

Suwon District Court Decision 81No1220 delivered on October 30, 1981

The appeal is dismissed.

We examine the Defendant’s grounds of appeal.

Since the quantity means the efficacy and quantity, and the quantity includes the concept of weight, there is no basis to interpret that the concept of quantity under Article 115 (1) 2 of the Enforcement Decree of the Nolon Customs Act means only the concept of validity, that is, the concept of number.

Although it is the theory that the volume and weight are separately stated in the export declaration form used at the export declaration form, it is clear that the concept of used quantity in this context refers to the effect or number in light of the fact that there is a separate weight column, and therefore, it would be the sum of the quantities reported under Article 115 (1) 2 of the Enforcement Decree of the Customs Act only by the weight.

However, since the matters stipulated in each subparagraph of Article 115(1) of the Enforcement Decree of the above Customs Act are major matters under Article 188(1)1 of the Customs Act (see Supreme Court Decision 78Do201 delivered on April 11, 1978), the false entry of the above weight constitutes a false declaration under Article 188(1) of the above Customs Act. The court below's decision that found the defendant guilty on the same purport is just and groundless.

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

Justices Lee Lee Sung-soo (Presiding Justice)