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(영문) 부산지방법원 2013.06.27 2012고정5972
관세법위반등
Text

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

If the defendant does not pay the above fine, 50,000 won.

Reasons

Punishment of the crime

The defendant is a person who is the actual representative of F (Representative G) who imports or brokers Japan's heavy vessels and engines, etc. from Busan Seo-gu E.

1. The name, standard, quantity and price of the relevant goods and other matters shall be reported to the head of any customhouse when he/she intends to export, import or return goods without filing a false report on their dutiable value, customs duty rate, etc. or without filing a false report thereon in order to affect the determination of the amount of customs duties in violation of the Customs Act and shall not make a false report thereon;

A. Nevertheless, the Defendant evaded customs duties of KRW 569,350 equivalent to the duty amount of KRW 717,480, which is the difference of the customs value by filing a report on July 9, 2008 with H on the filing date of 4,717,180 UN on the import of a ship and engine from 4,00,000, and filing a report on the reduction of the customs value of KRW 63,09,830 in total from 20 times until 12, 2011, by filing a report on the reduction of the customs value of KRW 89,310,333,00 in the manner of filing a report on the import of a ship and engine from 4,00,000, the Defendant evaded customs duties of KRW 63,09,830 in the manner of filing a report on the reduction of the customs value of KRW 717,480,00.

B. On October 27, 2009, from around July 12, 2010 to around July 12, 2010, the Defendant filed a false declaration on the construction year or price of the vessel, as shown in the attached Table 2, for the purpose of receiving a higher price at the time of domestic sales after customs clearance or evading customs duties, and thereby violating the Customs Act by falsely reporting the construction year or price of the vessel, as described in the attached Table 2.

2. If a resident intends to offset against a nonresident for the settlement of claims and debts arising from transactions or acts between a resident and a nonresident, he/she shall report to the Governor of the Bank of Korea;

Nevertheless, on March 3, 2008, the defendant is from Japan I.

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