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(영문) 부산고등법원 2017.09.27 2016노636
특정범죄가중처벌등에관한법률위반(관세)
Text

The judgment of the court below is reversed.

Defendants are not guilty. The summary of this judgment is publicly announced.

Reasons

1. The facts charged in this case and the judgment of the court below

A. Defendant A, as the representative director of Defendant C Co., Ltd. (hereinafter “Defendant Co., Ltd.”), is a person in charge of the business of the Defendant Co., Ltd., and Defendant B is a person in charge of the import of fishery products at the Defendant Co., Ltd., and Defendant Co., Ltd is a corporation with the aim of deep-sea fishing

1) Defendant A and B shall not be exempted from customs duties or evaded the collection of customs duties on goods on which customs duties have been reduced or exempted by unlawful means.

Defendant

A and B, around August 2004, the facts of the Defendant Company were not established separately in Russia by conspiracy with the Defendant Company, and the Defendant Company is a company with approximately 14 billion capital at the time of conversion into a juristic person in around 2002, which is a national registration number I in Russia (hereinafter “H”).

Although Russia’s local company did not acquire 50% shares of H (hereinafter “existing”) but did not intend to obtain 50% shares of R (hereinafter “C”), it is not “a false joint venture agreement with a local company of Russia,” but “a false joint venture agreement with the purport that “the existing H and Defendant Company shall establish a joint venture by investing 50% shares of 50%, respectively,” which is a joint venture (hereinafter “joint venture”) around August 2004. A false joint venture agreement was written to the Ministry of Oceans and Fisheries to the effect that “the existing H and the Defendant Company shall establish a joint venture (the joint venture),” which is a national registration number of KRW 14 billion in capital, by submitting a forged copy of the register stating that “the Defendant Company shall hold 50% shares of the existing H, which is a national registration number of KRW 14 billion,” and is not “a false copy of the permit” (hereinafter “the instant joint venture”).

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