Rhee, Jin-Woo. "Interpretation of ‘Return’ and ‘Return Declaration’ for Offense of Smuggling under the Korea Customs Act." KKHU Global Business Law Review 13, no. 1 (2020): 115-136.
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Article 269, paragraph 3, subparagraph 1 of the Korea Customs Act stipulates that persons who return goods without return declaration are punished for offense of smuggling. This paper discusses the Smuggling of Gold case(Supreme Court of Korea, Decision of 30 Januaiy 2020, 2019Do11489). The defendants had imported gold bars from Hong Kong to Korea and exported them to Japan without return declaration. In this case, the defendants made claims about the interpretation of the meaning of return and return declaration , the distinction between return and transshipment , and the purpose of punishments for offense of smuggling under the Korea Customs Act. This paper evaluates the judgments of the Courts are valid First, the meaning of return declaration was clarified from the viewpoint of the principle of nulla poena sine lege. Next, criteria for distinguishing between return and transshipment were properly presented. Lastly, it has deals with the punishment provisions of the Korea Customs Act as an administrative punishment law. Due to the complexity of the Korea Customs Act, there is a possibility of making judgments that are contraiy to criminal justice in punishing offense of smuggling. Thus, This paper emphasizes the legitimate and justifiable punishment for smugglers under the Korea Customs Act.
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