A person who conducts any of the following acts for the purpose of evading customs duties (including internal taxes, etc. collected by the head of a customs office) or disposition on default of taxes or acquiring proprietary interests shall be punished by imprisonment with labor for not more than one year, or by a fine not exceeding 10 million won: <Amended on Dec. 31, 2022>
1. A person who permits any third person to file a declaration for duty payment under Article 38 using the person’s name;
2. A person who files a declaration for duty payment under Article 38 using a third person’s name.[This Article Wholly Amended on Dec. 30, 2010]