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TITLE | Supreme Court Decision 2023Do1907 Decided February 13, 2025 ¡¼Violation of the Customs Act; Violation of the Medical Devices Act¡½ [full Text] |
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Summary | |
¡¼Main Issue and Holding¡½ Meaning of ¡°a person who imports goods without filing an import declaration to the head of a customs office¡± under the penalty provision of Article 269(2)1 of the Customs Act (held: a person who actively participates in the customs clearance process and effectively controls decision-making regarding whether the goods are smuggled, thereby essentially conducting the import activity), and in such a case, matters to be considered when determining whether a person corresponds to an actual importer |