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(영문) 부산지방법원 2019.05.27 2019고단1105
관세법위반
Text

Defendant shall be punished by a fine of KRW 5,50,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

Defendant

“A” is a person who engages in the import and wholesale and retail business of motor vehicle parts under the trade name of “C” in the event of economic globalization.

If it is intended to import goods, the name, standard, quantity, price, etc. of the relevant goods shall be reported to the head of a customs office, and the dutiable value shall not be imported by filing a false declaration in order to affect the determination

On April 25, 2014, the Defendant imported two (2) the sum of the actual price of the automobile parts, such as Daecheon-si Subdivision and Bret D with the number of Incheon Airport Customs Offices D, and reported at low price of US$ 1,647, which was 659 and evaded customs duties of KRW 82,920 on the difference of US$ 988 (U.S. dollars 1,036,628), from that time until April 1, 2018, the Defendant imported KRW 2,587 from that time until April 1, 2018. Despite the fact that the sum of the actual price of the goods was 7,271 U.S. dollars, the difference between the difference between the actual price of the goods and KRW 428,636,647,608 (U.S. dollars 318,608,3749,796,974,719,796,794,74,796,79,747).

Summary of Evidence

1. Defendant's legal statement;

1. First investigation and report (the analysis of information about tariff evasion and the receipt of survey and report);

1. C Import clearance performance, the results of the party delivery to A (C) and details of C low-price declaration;

1. A copy of the voltage No. 1 (270 pages of the net price);

1. The amount of tax expected to be corrected by import declaration case;

1. Application of Acts and subordinate statutes on seizure records and list of seizure;

1. Article 270(1)1 of the former Customs Act (amended by Act No. 13548, Dec. 15, 2015); Article 241(1) of the former Customs Act (amended by Act No. 13548, Dec. 15, 2015); Article 270(1)1 of the Customs Act and Article 241(1) of the former Customs Act (amended by Act No. 1271, Dec. 15, 2015) for the crime of evading customs duties differ from each other.

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