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TITLE Supreme Court Decision 2011Do2136 Decided July 14, 2011 [Violation of the Customs Act.Violation of the Foreign Exchange Transactions Act] [full Text]
Summary
[1] In case where a foreign country's temporary nationality was acquired for a flag of convenience for its acquisition, and the ship was carried into the domestic land for use, whether such act constitutes an ""import"" under Article 241 (1) of the former Customs Act (affirmative) [2] In case where the imported goods are carried into the customs without following import declaration guidelines, whether such act constitutes a crime of undeclared import under the former Customs Act (affirmative) [3] The case affirming the judgment below which held that in case where the corporation Gap's executive director defendant Eul purchased a Chinese- registered ship, changed her name, acquired a temporary Cambodian nationality, and carried the ship to the domestic land with a false declaration that a foreign-registered ship entered the inland port for repair, and thereby imported it unlawfully, the defendants' act constitutes a crime of undeclared import of violating the former Customs Act [4] The case affirming the judgment below which held that in case where the defendant who purchased a Chinese-registered ship did not report charterage received from a seller Chinese marine transportation company to the Minister of Strategy and Finance, and set it off against the purchase money to be paid, such act constitutes violation of the former Foreign Exchange Transactions Act
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