본문 바로가기
  • Home
Basic Search

A Study on the Criminal Countermeasures against the Customs Offences

  • Legal Theory & Practice Review
  • Abbr : LTPR
  • 2026, 14(1), pp.277~304
  • Publisher : The Korea Society for Legal Theory and Practice Inc.
  • Research Area : Social Science > Law
  • Received : February 7, 2026
  • Accepted : February 23, 2026
  • Published : February 28, 2026

Song, Seung Eun 1

1배재대학교

Accredited

ABSTRACT

Customs Offences are serious crimes that undermine the country's customs order and hinder the securing of tax revenue due to illegal acts in import and export transactions. The Customs Act imposes various customs duties under the Customs Act in order to secure customs collection and proper customs clearance and to ensure the effectiveness of customs administration, and imposes criminal sanctions in case of violating them. This is the penal provisions (tariff penalties) in Chapter 11 of the Customs Act. However, the customs penalty regulation has been pointed out in various problems, such as systematic problems, the same penalties for preliminary, attempted, and violations, and excessive punishment due to concomitant regulations. Despite several revisions to the Customs Act, problems are still being found. In order to systematically and effectively respond to customs crimes, the following improvement plans are presented. First, to view the confiscation and collection regulations (Article 282) necessary under the Customs Act as 'punitive and joint collection' contrary to the principle of individual responsibility, and to the essence of criminal responsibility, it imposes civil joint tort responsibility on criminal responsibility. Second, the 'in an unfair way' in Article 270 (4) of the Customs Act is contrary to the principle of clarity under the criminal law. Legislative reconsideration is required. Third, since the crime of customs evasion and the crime of illegal import and export differ in terms of protection legal interests, the nature of the crime, and the aspect of behavior, it is necessary to separate and stipulate them. Fourth, the concurrent provisions of imprisonment and fines are contrary to the basic principles of fines and the principle of responsibility under the criminal law. Its effectiveness has never been proven, and theoretical justification cannot be obtained. Legislative review is required. Fifth, it is necessary to include drugs, guns, explosives, and cultural heritage that require international cooperation in the object of the crime of import and export of prohibited goods (Article 234) and to newly apply globalism to the trafficking of these goods. This is because it is important to protect national (economic) security and social and public interests in today's global trade environment.

Statistics

  • 0 Viewed
  • 0 Downloaded

Tools

Issue List

Citation status

* References for papers published after 2024 are currently being built.

Basic Search Advanced Search