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A defendant shall be punished by imprisonment for six months and by a fine of thirty thousand won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The defendant is the representative of C in Guri-si B.
1. Any person who violates the Customs Act shall not file a false declaration with the head of a customs office on the import of goods from any foreign country;
A. On May 2, 2013, the Defendant filed an import declaration with the Busan Customs Office, on May 2, 2013, the import declaration was filed in the name of DDR JERK ACT 2,400CT, and filed a false declaration with the U.S. dollars 144,000 even though the actual price was US$ 196,80.
B. On May 24, 2013, the Defendant filed an import declaration with the Busan Customs Office, on May 24, 2013, under the name of B, the import declaration of the Vietnam War Poste (DDR JENFS) 2,100CT, and filed a false declaration with the U.S. dollars 132,462,00 even though the actual price was USD 132,462.
2. No person who violates the Customs Act shall file an import declaration with the head of a customs office after manipulating the price of the goods for the purpose of acquiring unjust economic benefits;
Nevertheless, the defendant had the intention to evade value added tax by falsely reporting the dutiable value for the benefit of business.
On August 28, 2013, the Defendant filed an import declaration with the Busan Customs Office on F, which was in the name of DDR 1,200CT 1,200CT, and filed a false declaration with the U.S. dollars 72,000 even though the actual price was USD 97,146.
In addition, the Defendant, from August 28, 2013 to May 18, 2017, filed an import declaration of 39,75CT from around August 28, 2013 to around May 18, 2017, manipulating the price of USD 2,875,497 ($ 3,125,112,451) in total, which was the actual price of USD 2,329,242 ($ 2,538,945,348).
Summary of Evidence
1. Statement by the defendant in court;
1. A copy of computer stored data (C);
1. A copy of a shipment statement (C);
1. The application of Acts and subordinate statutes governing completion of import declaration, false beams, and actual price data;
1. Relevant Article of the Act and the former Customs Act (amended by Act No. 12027, Aug. 13, 2013) regarding criminal facts.