Facts

Corporation A established a sales company in China and engaged the defendant Y, a Japanese national, to handle customs declaration. The indictment alleged that Y and Corporation A, seeking unlawful benefit, under-declared the price of imported goods and evaded taxes of RMB 3.9 million.

Issues

Whether Y, an employee engaged to make declarations, was a principal or an accessory; the accuracy of the duty quantification; and whether the statutory conditions for probation were met, having regard to the defendant’s foreign nationality and residence status.

Defence

Li Xiaohua acted for Y. The defence distinguished the corporate decision to under-declare from Y’s execution of instructions, challenged the valuation basis for the duty assessment, and presented evidence of restitution and of the defendant’s stable residence and family ties in China, which bear on the risk assessment for probation.

Outcome

The court convicted Y of smuggling ordinary goods and sentenced him to imprisonment with probation.