Customs authority bears the burden of proof.
On October 12, 2023, the Seoul Newspaper uploaded an interesting article regarding customs litigations after Congressman Taeho Jung raised an issue about customs investigation involving multinational companies based on the materials submitted by the Korea Customs Service, covering January 2019 to August 2023. (Original news link: https://www.seoul.co.kr/news/newsView.php?id=20231012002005 ) Main points of the article are that: · Korean entities of multinational companies are reluctant to submit data and materials requested by customs auditors. They claim that the requested information is irrelevant to Korea Customs or that it is stored on overseas servers, which causes delays and difficulties in customs investigations. - Delays and rejections in submission of customs investigation data (Domestic companies vs Multinational companies): 23 vs 51 for January to August 2023 · Sinc...