Sales and Disposal of Goods Evasion of Customs Duties and Grounds for Additional Collection

Where the defendant sells or disposes of imported goods to another person after evading customs duties under Article 180 (1) of the Customs Act, it shall be limited to cases where the goods owned or possessed by the criminal under Article 198 (2) and (3) of the Customs Act cannot be forfeited unless there are special circumstances.

Articles 180(1), 198(2), and 198(3) of the Customs Act

Defendant

Defendant

Attorney Park Young-soo

Seoul High Court Decision 90No1780 delivered on August 3, 1990

The appeal is dismissed.

As to the Grounds of Appeal

However, the decision of the court below that maintained the judgment of the court of first instance that collected the money from the defendant for the same purport is proper, and there is no error of law such as the theory of lawsuit or the principle of no punishment without law because the defendant's disposal of the goods imported and evaded customs duties under Article 180 (1) of the Customs Act constitutes a case where the goods possessed or occupied by the criminal under Article 198 (2) and (3) of the same Act cannot be confiscated unless there are special circumstances.

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

Justices Kim Yong-ju (Presiding Justice)