Whether a public freight is included in the "tariff, insurance premium and other expenses related to transportation" as provided in Article 9-3 (1) 6 of the Customs Act.

The freight in the charter of a ship refers to all the expenses actually paid by the charter party in question, but the public freight in the charter of a freight is to be borne by the shipper in case where the charterer fails to collect the minimum amount of the cargo to be loaded on the ship concerned, and its substance is not the freight but the indemnity is to be made. Thus, the public freight is not included in the "tariff, insurance premium and other expenses related to transportation" under Article 9-3 (1) 6 of the Customs Act to be added at the time of filing a declaration on the transaction price of imported goods, unless there are other special circumstances.

Articles 9-3(1)6 and 180(1) of the Customs Act

Defendant

Defendant

Dongyang General Law Firm, Attorneys Kim Sung-gi et al.

Seoul High Court Decision 93No160 delivered on March 19, 1993

The judgment below is reversed and the case is remanded to Seoul High Court.

We examine the grounds of appeal.

On the first ground for appeal

1. Examining the record, the lower court acknowledged that the Defendant: (a) imported 18,00 boxes of Kudousan or 180,00 on April 25, 1991; (b) purchased 60,596 boxes of 160,596 boxes of 160,596 (Defendant Sector 140,596, 20,000 boxes of 20,000) were loaded on 30,68,67,000 freight rates of 68,68,457.38,20,000 freight rates of 60,60,000,000 among 6,000,000,000 won were 68,000,0000,000 won and 68,07,0000,000 won were 68,000,0000 won and 36,005,005,06,05,000 freight rates per 26,06,05,04.

2. Public cargo rates;

A. In a maritime transport contract, a charter party is a contract under which a marine carrier receives remuneration for the whole or part of a ship to the other party for the carriage of cargo, and its purpose is to use a certain space (ship) in the ship, and it is different from a contract under which individual goods are transported (a general carriage contract).

In addition, a voyage charter with a specific voyage using period has a charter party, regardless of the quantity of the goods, which is calculated according to the quantity of the goods, and a sub-charter contract with a freight, which is determined based on the shipping uniform of the mother ship.

B. The term “cargo” refers to remuneration paid to a carrier as the price for the carriage, and the meaning of the wide sense is the freight including charterage. However, in the case of a charter party whose use of the uniforms is the subject of a contract, the so-called comprehensive carriage contract in which a certain amount of freight is paid, regardless of the volume or weight of the loaded freight, is not an issue of the large and small loading freight, but in the so-called cargo charter contract in which the freight is calculated according to the volume of loaded freight, the charterer imposes on the charterer the decreased amount of the freight due to the failure of the charterer to set the lowest limit of the freight in which the carrier is responsible for loading the relevant vessel in order to guarantee the minimum amount of the loaded freight, and imposes on the charterer the amount of the freight to be borne by the charterer.

Therefore, the public freight is not the freight but the freight, and the compensation for damages due to the failure to perform the contract, which is one of the terms of the charter party, shall be considered as a kind of liquidated damages.

C. According to the record, the Defendant: (a) provided that 12kggs, the minimum loading quantity under the contract, 180,000 boxes, which are the minimum loading quantity under the contract, shall be secured to pay the fare of USD 3.8 gs. and USD 18.5kgs per box; and (b) entered into a transportation contract with 12kgs to USD 3.4 per box; (c) in fact, 12 gs. up to 20,000 boxes including 20,000 boxes, were loaded only 160,596 boxes; and (d) paid public freight to the carrier for the shortage quantity.

3. Appraisal of customs values and public fares;

The freight in a charter of a ship refers to all the expenses actually paid by the charter party in fact. However, as seen above, public freight in a charter of a freight shall not be included in the "tariff, insurance premium and other expenses related to transportation" under Article 9-3 (1) 6 of the Customs Act to be added at the time of declaration of the transaction price of imported goods, unless there are other special circumstances.

4. If so, the judgment of the court below which recognized the fact of evading customs duties in this case based on the premise that the public freight paid by the defendant to the carrier by the charterer is included in the freight stipulated in the above Article of the above law, and there is an error of law by misunderstanding the legal principles as to the calculation of the customs value of the customs duty. Therefore,

Therefore, the judgment of the court below is reversed and remanded. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Kim Jong-soo (Presiding Justice)