This looks like a bug in git-svnimport.perl. If a tag (or branch?) is created retroactively, git-svnimport doesn't respect the copy source revision.
To reproduce:
svnadmin create somerepo; export R=file://$PWD/somerepo
svn co $R wc && cd wc
mkdir trunk tags && svn add trunk tags && svn commit -m "" # rev 1
cd trunk echo a > a echo b > b echo c > c
svn add a && svn commit -m "commit a" # rev 2 svn add b && svn commit -m "commit b" # rev 3 # Copy from revision 2 instead of HEAD: svn cp -m "tag rev 2" $R/trunk@2 $R/tags/mytag # rev 4 svn add c && svn commit -m "commit c" # rev 5
svn ls $R/tags/mytag # Lists only 'a'
mkdir /tmp/gitrepo && cd /tmp/gitrepo perl /usr/share/doc/git-core/contrib/examples/git-svnimport.perl $R
git log mytag # 'mytag' includes "commit b"; it was created as if it were tagged # at r3; the "@2" was ignored.