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(영문) 부산지방법원 2014.10.15 2014고정2831
관세법위반
Text

Defendants shall be punished by a fine of 19,896,270 won.

Defendant

If A does not pay the above fine, it shall be 100.

Reasons

Punishment of the crime

1. The import of goods from a foreign country of the defendant A shall not affect the determination of the amount of customs duties by filing a false declaration on the dutiable value, customs duty rate, etc.;

The Defendant decided to make an import declaration to customs houses at a price lower than the actual market price with respect to net height imported from the Philippines in order to enhance the competitiveness of the prices by lowering the prices.

On August 17, 2012, the Defendant imported 537CT (2,685km) from D companies located in the Philippines in the name of the Republic of Korea on August 17, 2012, the Defendant filed an import declaration with the head of Incheon Airport customs office as if the actual transaction price was US$ 12,174, but was US$ 5,370, and evaded customs duties equivalent to US$ 6,804, 2,326,250.

In addition, the Defendant filed an import declaration of 118,105 km in the name of the Republic of Incheon Airport customs office, etc. for a total of 34 times from October 17, 2013, as shown in the separate list of crimes, and filed an import declaration of 117,491 US dollars (132,642,536 US dollars, 218,882,073 Won), which is equivalent to 26,092 US dollars, with the head of the customs office of Incheon Airport, and evaded customs duties of 39,792,540 US dollars (218,82,073 Won) equivalent to 132,642,592,540 US dollars.

2. Defendant B Co., Ltd. violated the Customs Act as stated in the preceding paragraph by Defendant A, the representative director, with respect to his business.

Summary of Evidence

1. Defendants’ legal statement

1. A written accusation and an appraisal report;

1. The application of Acts and subordinate statutes of each investigation report and attached documents and comprehensive investigation report;

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Defendant A: Articles 270(1)1 and 241(1) of the Customs Act; selection of fines for negligence

(b) Defendant B corporation: Articles 279(1), 270(1)1, and 241(1) of the Customs Act

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 278 of the Customs Act, Article 38 (1) 2 of the Criminal Act.

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