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| TITLE | Supreme Court Decision 2009Du15104 Decided September 29, 2011[Revocation of Disposition of levying Customs Duties, etc.] [full Text] |
|---|---|
| Summary | |
| [1] Legislative purport of Article 21 (1) main part and subparagraph 1 of the former Customs Act and whether the fraudulent acts of taxpayer's agent or performance assistant are included the phrase ""in a fraudulent manner"" under Article 21 (1) 1 of the former Customs Act (affirmative in principle) [2] The case holding custom duties can be levied before the expiration of five years statute of limitation in a case that in order to supply oil to the ships for overseas navigation, the Gap incorporation entered into a marine bunker service contract with Eul incorporation, following which the Eul incorporation entered into a charter contract with Byung incorporation in order to supply oil to overseas navigating ships under the above bunker contract; however, Jeong, Byung incorporation's representative, misappropriated a part of oil and sold it domestically, and forged receipts as to indicate full supply according to the contract; based on the receipts, the Gap incorporation acquired refund of import tax for the portion of oil used to supply oversea navigating ships; later the custom authority levied such refunded portion upon Gap under Article 21 (1) 3 of the former Act on Special Cases Concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export | |
