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(영문) 부산지방법원 2017.02.15 2017고단10
관세법위반
Text

A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

1. Where it is intended to import goods evaded from customs duties, the name, standard, quantity, price, etc. of the relevant goods shall be reported to the head of a customs office;

On September 18, 2015, the Defendant, as a representative of “B”, imported households, such as China, filed an import declaration (numberD) of 240 Korean building stones from China with the Busan Customs Office, and reported the actual import price to US$ 7,178, which was lower than US$ 4,200, and evaded duty 287,860, which is the difference, to be imposed on US$ 2,978.

Accordingly, the Defendant filed a false declaration of dutiable value in order to affect the determination of the amount of duty when filing an import declaration as above.

2. On October 7, 2013, the Defendant: (a) reported the actual import price of USD 40,350 to USD 20,00 in order to evade the value added at the Busan Customs Office when filing an import declaration (reportF); (b) from around November 25, 2015, up to December 22, 2015, a total of 1,983 households, such as middle Korean bed, from the time to November 25, 2015, the Defendant evaded the actual import price of USD 296,793 and USD 2,213,50 in China; (c) it was the sum of USD 181,634 and USD 1,642,50 in total, and at the low price of KRW 268,687,697 in addition to the difference to be imposed.

Accordingly, the Defendant reported the price of goods for the purpose of acquiring property or property benefits, respectively, when filing an import declaration as above.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Investigative Report - Investigative Report - Import Declaration, etc., Import Declaration, Trade Declaration, B Import Record, gold details per books sent, Corporate Profilings Detailed Inquiries, Travel Record of Travelers' Entry and Departure

1. Investigation Report (No. 2) - Application of laws and regulations governing suspicions of price manipulations, such as INVOICE

1. Article 270 (1) 1 of the applicable Act and Article 270 (1) of the selective Customs Act concerning criminal facts and Article 241 (1);

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