The adequacy of the method of calculating the amount of collection based on the market price under the law (affirmative)

According to the provision of Article 198(3) of the Customs Act, when goods to be forfeited cannot be forfeited, an amount equivalent to the domestic wholesale price at the time of the offense shall be additionally collected. Therefore, the measures of calculating the amount of additional collection based on the market price rate table, which is the method of calculating the domestic wholesale price by aggregating customs duties, etc. based on appraised prices, are justifiable.

Article 198(3) of the Customs Act

Attorney Song-jin et al., Counsel for the defendant-appellant

Defendant

Supreme Court Decision 88Do1884 Decided September 12, 1989

Seoul High Court Decision 89No3276 delivered on August 17, 1990

The appeal is dismissed.

The grounds of appeal by the defendant and his defense counsel are also examined.

1. According to the provision of Article 9-3 (1) 1 of the Customs Act, when determining the customs value of imported goods, the fee and brokerage fee to be paid by the buyer is added. According to each of the suspect interrogation protocol of the defendant and the defendant Kim Sung-sung on the preparation of duty handling of judicial police officers employed by the court below and each of the protocol of seizure (as of April 23, 1987), it is sufficient to recognize that the statement of increase in the number of evidence 1 seized is a note where the defendant voluntarily stated the transaction price and expenses of the imported goods, and double "COM 4,00-" means that the price and expenses of the imported goods are 4,00 U.S. dollars paid by the buyer. In calculating the customs value of the imported goods of the imported goods of this case, there is no error in the misapprehension of legal principle that the court below added 69,136 U.S. dollars to the transaction price of the imported goods of this case without any evidence or failing to exhaust all deliberation.

2. In addition, according to the provisions of Article 198(3) of the Customs Act, when goods to be forfeited cannot be forfeited, an amount equivalent to the domestic wholesale price at the time of the rule of law shall be additionally collected. However, since the small market price calculation table is the method of calculating the domestic wholesale price by adding customs duties, etc. based on the appraised price, it is reasonable in the judgment below which calculated the corresponding amount, and there is no evidence to find that there is a difference in the actual purchase price in the record, and there is no error in the misapprehension of the legal principle of calculating the amount of the additional collection, or in the incomplete hearing.

3. In the instant case where the lower court alleged that the form of the lower court was excessive, but a sentence of less than 10 years was imposed, the sentence of unfair sentencing did not constitute a legitimate ground of appeal. Therefore, the said argument is groundless.

4. Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Kim Sang-won (Presiding Justice) Lee Jong-won (Presiding Justice)