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The judgment below
The conviction part against the Defendants is reversed, and that part of the case is remanded to the Jeonju District Court.
Reasons
The grounds of appeal are examined.
1. Previous Customs Act (amended by Act No. 10424, Dec. 30, 2010)
In light of the purport of Article 1 of the Customs Act, where a person intends to export, import, or return goods, he/she shall report to the head of a customs office the name, standard, quantity, price, etc. of the relevant goods (Article 241(1) of the Act). This report must be equally applied to both an export declaration, an import declaration, and a return declaration, but the declaration of export is not related to the imposition of customs duties, in light of the fact that the declaration of export was filed and the return declaration was not related to the imposition of customs duties, it should be deemed appropriate for customs clearance among the two purposes of the Customs Act stipulated under Article 1 of the Act, namely, “the securing of import from customs duties” through “the imposition and collection of customs duties,” and “an appropriate customs clearance for imported and exported goods.”
Therefore, “price of goods” as one of the above declaration matters refers to not only the export declaration but also the import declaration, but also the actual transaction price (Article 30 of the Act), namely, the price actually paid or payable by the purchaser, which is the basis for determining the dutiable value (Article 30 of the Act), and it does not include freight, insurance premium, etc. to be added or adjusted when determining the dutiable value.
I would like to say.
A person who intends to import one parcel of goods shall file a duty return in addition to the above import declaration (Article 38 of the Act). A duty return is required to include matters concerning the payment of customs duties in the import declaration (Article 32 of the Enforcement Decree of the Customs Act). A duty return and an import declaration are to be filed in a lump sum, but the duty return are to secure the import of customs duties, and the purpose of the duty return is different from the import declaration.
In addition, when an import declaration was filed falsely, "cost of goods or KRW 20,000 is heavy."