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(영문) 인천지방법원 2015.03.26 2015고정355
관세법위반
Text

Defendant shall be punished by a fine of 13,700,000 won.

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

Reasons

Punishment of the crime

The defendant is the representative director of B of a corporation established for the purpose of clothes, bags, and miscellaneous export and import business.

If it is intended to import goods, the name, standard, quantity and price of the relevant goods, and other matters prescribed by Presidential Decree shall be reported to the head of a customs office, and in such cases, no false declaration on the dutiable value, tariff rate, etc. shall be made

Nevertheless, while importing China's provisional bags, the Defendant filed false declaration with the customs collector at a price lower than the actual import price, and attempted to evade customs duties imposed on the difference between the actual import price and the reported price.

On January 9, 2012, the Defendant: (a) filed an import declaration (declaration No. C) with the head of Incheon Customs Office on January 9, 2012, the Defendant evaded customs duties equivalent to KRW 58,143, which will be imposed on KRW 726,786, by filing a report at low price of USD 3.1,00,000; and (b) from around that time to November 20, 2013, the Defendant evaded customs duties equivalent to KRW 30,101,654, which would be imposed on KRW 726,786, which would be the difference between the actual price and the import declaration price.

Summary of Evidence

1. Defendant's legal statement;

1. One copy of the actual results of B importation, details of current orders, and details of the opening and settlement of each stock company;

1. Documents evidencing the payment of overseas remittance;

1. A copy of the income and foreign exchange remittance details of stock company B 2006-2014;

1. A pressure certificate 1 (in the case of the issuance of goods, deposits, balance, one set of the first half of 2012), a pressure certificate 2 (in the second half of 2012, one set of the second half of 2012), a pressure certificate 3 (in the case of the issuance of goods, deposits, and one copy of the balance), a pressure certificate 4 (in the case of the issuance of goods, one set of the delivery, deposit, and one set of the balance), a pressure certificate 6 (in the case of the delivery of goods, one set of June 25, 2013), a pressure certificate 7 (in the case of the factory on November 9, 2013, one set of the delivery details), a pressure certificate 8 (in the case of the first half of the second half of 2012) (in the case of the factory on September 9, 2013), a pressure certificate 8 (in the case of the withdrawal statements).

1. A written import declaration concerning B duty evasion for stock companies;

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