In a case where the import declaration on the repair of a ship is not filed with the required amount to be supplemented later because there was no knowledge of the fact that the ship was accepted, but there was no basis document for the repair declaration, whether it constitutes a fraudulent or other unlawful act as prescribed in Article 180 of the Customs Act (negative)

Article 180 of the Customs Act provides that "fashion or other unlawful means" means any act that enables tax evasion by social norms, and includes both active and passive acts (e.g., fraud or omission). However, although the head of the original acquisition industry company was aware of the receipt of the repair report from the captain of the vessel at the Busan Customs Office, the head of the crew of the original acquisition industry company was aware of the receipt of the repair report from the captain of the vessel. However, even though the underlying documents on the repair report do not exist in the above vessel and provided the above vessel so that the entry report can be delayed and there is no inconvenience. If the above vessel repair report is filed with the required amount to be supplemented after the import declaration, it does not constitute fraud or other unlawful acts.

Article 180 of the Customs Act

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Domin, Attorneys Park Jae-soo and 1 other, Counsel for plaintiff-appellant)

Defendant 1 and one other

Prosecutor

Attorneys Kim Jong-ok et al.

Busan High Court Decision 89No733 delivered on December 20, 1989

All appeals are dismissed.

As to the Grounds of Appeal:

As stated in Article 180 of the Customs Act, the term "fashion or other unlawful means" means any act that enables a taxpayer to evade entry into the Busan Customs Office by means of social norms, and that such act includes both active and passive acts (e.g., omission). However, in light of the evidence cited by the first instance judgment maintained by the court below, Defendant 1, who was engaged in the original acquisition industry as the captain of the crew of the company, was aware of the fact that the above vessel entered the Busan Customs Office and did not have any other reason to believe that there was no inconvenience in acceptance of the above vessel's entry into the port and there was no reason to acknowledge that there was no reason to believe that there was no inconvenience in acceptance of the above vessel's entry into the port and there was no reason to believe that there was no reason to believe that there was no inconvenience in acceptance of the above vessel's entry into the port and there was no other reason to acknowledge that there was no reason to believe that there was no inconvenience in acceptance of the above vessel's entry into the port.

In the same purport, the judgment of the court of first instance which acquitted the Defendants does not contain any misapprehension of the legal principles of the theory of lawsuit.

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating judges.

Justices Kim Yong-ju (Presiding Justice)