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TITLE Supreme Court Decision 2019Do11489 Decided January 30, 2020 【Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Customs); Violation of the Customs Act; Violation of the Punishment of Tax Offenses Act; Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Taxes); Escape of Criminal Offender; Solicitation of Escape of Criminal Offender】 [full Text]
Summary
[1] The purpose of Article 241(1) of the Customs Act, stipulating that each person, who intends to export, import or “return” goods, shall declare to the head of a customs office / The main purpose of punishing a person who exports, imports or “returns” any goods without filing a declaration as referred to in Article 269 of the Customs Act / Whether it may be subject to the return declaration in a case where foreign goods which have arrived in Korea from any foreign country are shipped back to any foreign country without undergoing import clearance (affirmative in principle) and whether the act of returning the relevant goods without such declaration corresponds to Article 269(3) Subparagraph 1 of the Customs Act (affirmative)
[2] Whether foreign goods which have arrived in Korea for the purpose of changing the departure place to Korea constitute transshipment goods exempted from customs clearance such as the declaration of the return in accordance with the “Protocol of Amendment to the International Convention on the Simplification and Harmonization of Customs Procedures” (Revised Kyoto Convention) (negative)
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