A Imprisonment with prison labor of two years and six months, and Defendant B shall be punished by a fine of 20,000,000 won.

except that this judgment.

[criminal record] On December 1, 2017, Defendant A was sentenced to a suspended sentence of one year for fraud at the Seoul Central District Court, which became final and conclusive on December 9, 2017.

[Criminal facts] Defendant A is the representative of Defendant B, and Defendant B is an overseas resources and a corporation with the aim of genetic development, etc.

1. Defendant A’s crime;

(a) No declaration on the export of goods shall be filed by manipulating the price of goods with an intention to acquire, or cause a third party to obtain, any property or property benefits in violation of the Customs Duties Act;

The Defendant, upon receiving a proposal from Russia E (Suspension of Prosecution on the same day) that “The export price is set up in excess of the payment and receipt under foreign exchange laws and regulations of the Republic of Korea for the purpose of fulfilling obligations to maintain international peace and security, etc.,” and that “the export price is to take part of the difference when he/she receives the export price from a resident”, the Defendant is willing to manipulate the price of the exported goods.

On September 16, 2013, the Defendant exported to a “F” company located in Jung-gu Busan Customs Office located in the central Dong of Busan Metropolitan City for the purpose of purifying and treating living wastewater, food, waste, etc., and then exporting to a “F” company located in “F” company located in the ingredients of which are 50,000 kilograms. Despite the fact that the market price of liquid fertilizer is equivalent to 1.5 billion won, the Defendant prepared the above report as if the price of liquid fertilizer was 49 billion won and filed an export report number G.

Accordingly, the Defendant reported the export of goods by manipulating the price of goods for the purpose of acquiring property benefits unfairly when filing an export declaration.

B. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) is a person who established the Victim B corporation from July 2, 2013 to work as the representative director and has been engaged in the management and enforcement of the company's funds.

On August 16, 2013, the Defendant made a deposit in the name of the above victim company at the Buddhist area Seoul (Seoul) around August 16, 2013.