Whether a crime of violating the customs collector's order is established when the customs collector fails to fulfill his duty to report under Article 46 (3) of the Enforcement Decree of the Customs Act.

The failure to perform the duty to report under Article 46(3) of the Enforcement Decree of the Customs Duties Act (Presidential Decree No. 4449) does not constitute a violation of the Customs Duties Act (Presidential Decree No. 1976) by the head of a customs office under Article 173 of the same Act.

Defendant

Attorney Lee Ba-ho

Prosecutor

Seoul Criminal Court Decision 75No6279 delivered on December 26, 1975

The appeal is dismissed.

Judgment on the Prosecutor's Grounds of Appeal

According to the reasoning of the judgment of the court below, the court below held that the defendant of this case constitutes a violation of duty of declaration under Article 46 (3) of the Enforcement Decree of the Customs Act (Presidential Decree No. 4449), but does not constitute a violation of order by the head of customs office under Article 173 of the Customs Act (Presidential Decree No. 1976), since it does not constitute a violation of duty of declaration under Article 192 (2) of the Customs Act (Presidential Decree No. 1976). The judgment of the court below is just and it is not erroneous in the misapprehension of legal principles.

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

Justices Hah- Port (Presiding Justice)