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(영문) 부산지방법원 2014.06.18 2014고정187
관세법위반
Text

Defendants shall be punished by a fine of KRW 25,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Reasons

Punishment of the crime

1. Defendant A

A. While importing goods from a foreign country in violation of the Customs Act (Elimination of Customs Duties) and being punished illegally if the customs duty was evaded by filing a false declaration of customs value in order to affect the determination of the amount of customs duties at the time of filing an import declaration, Defendant A filed an import declaration of July 15, 201 with the Busan Customs Office E on July 15, 201 and filed an import declaration of 7,620 U.S. 7,593,04 U.S. 71,593,044 won, the actual amount of the above goods was Korea-do 43,095,080 won, which omitted the raw materials for the manufacture of the safety volume A, which was supplied to the safety-oriented processing plant in China, for which the difference was 28,497,964 won was 2,279,837 won and evaded by paying them at the time of the import declaration. From that time, Defendant A filed an import declaration of 308,500 won for the difference of customs duty duty duty 208.

B. Although the import of goods from a foreign country in violation of the Customs Act ( false declaration) did not require the head of the customs office to make a false declaration on the price of the pertinent goods as stipulated in Article 241 of the Customs Act at the time of filing an import declaration, Defendant A filed an import declaration on March 28, 2012 with the Kimhae Customs Office F, and filed an import declaration on March 28, 2012, the actual price of the said goods was KRW 10,491,000 in the name of the company B, and the actual price of the above goods was KRW 7,205,472 in the manner of filing a declaration on the lower price of the raw materials supplied to the safety-oriented processing plant of Vietnam, while the actual price of the above goods was KRW 10,491,00 in the name of the company B, but was KRW 7,205,472 in the manner of filing a false declaration by September 23, 2013.

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