(1) Each of the following persons from among those who have filed import declarations under Article 241 (1) and (2) or 244 (1) (including a purchasing agency under Article 19 (5) 1 (c)), shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding five times the amount of evaded customs duties or the prime cost of the relevant goods, whichever is higher. In such cases, the prime cost of the goods referred to in subparagraph 1 shall be construed as only the prime cost of the goods equivalent to the rate of the evaded customs duties to the whole ones out of the all goods: <Amended on Dec. 15, 2015; Dec. 31, 2019>
1. A person who files a false customs value or a false tariff rate, etc. or imports without filing a customs value or a tariff rate, etc. in order to exercise influence on the determination of the amount of duty (including a purchasing agency under Article 19 (5) 1 (c));
2. A person who applies for an advance ruling or a review of the advance ruling pursuant to Article 86 (1) or (3) or a review pursuant to Article 87 (3) on false documents in order to exercise an influence on the determination of the amount of duty;
3. A person who imports goods as components and other unfinished, incomplete or finished goods having major characteristics as partial components for the purpose of avoiding import restrictions imposed under statutes.
(2) Each person, who files an import declaration under Article 241 (1) and (2) or 244 (1), and imports goods without meeting requirements for permission, recommendation, certification or other conditions necessary for import under statutes or imports goods after meeting such requirements or conditions by any illegal means, shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding 30 million won.
(3) Each person, who files an export declaration under Article 241 (1) and (2), and exports goods without meeting requirements for permission, recommendation, certification or other conditions necessary for export under statutes or exports goods after meeting such requirements or conditions by any illegal means, shall be punished by imprisonment with labor for not more than one year, or by a fine not exceeding 20 million won.
(4) Each person, who receives the reduction of, or is exempt from, customs duties by any illegal means or evades the collection of the customs duties reduced or exempted, shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding five times the amount of the evaded customs duties.
(5) Each person who has customs duties refunded by any illegal means, shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding five times the amount of refunded customs duties. In such cases, the head of a customs office shall immediately collect the amount of the customs duties refunded by any illegal means.[This Article Wholly Amended on Dec. 30, 2010]