A Imprisonment for six months, Defendant B shall be punished by a fine of twenty thousand won.

However, the defendant A.

E is the F factory that produces and exports dry fish in Vietnam, and B that imports and sells dry fish products in Korea, and the actual owner of G Co., Ltd., and Defendant A was the head of the above F Co., Ltd., and Defendant B Co., Ltd is a corporation that imports and sells dried fish products in Gwangju Metropolitan City, Gwangju Metropolitan City.

Where anyone intends to import goods, he/she shall report the name, standard, quantity and price of the relevant goods, and other matters prescribed by Presidential Decree to the customs office, and shall not import goods different from the relevant imported goods after filing a declaration thereon.

Posium and sediment (hereinafter referred to as “culage and sediage”) that were found to be sedied and processed by beed from the bed and sedi (hereinafter referred to as “sediation and sedi”) are classified as HSK 1604.19-9010, and when imported from Vietnam, the country subject to the Korea-ASEAN FTA (hereinafter referred to as “Korea-ASEAN FTA”), customs duties are 0% or 1604, 19-9090, and even when imported from Vietnam, the country subject to the Korea-ASEAN FTA is also subject to the Korea-ASEAN FTA, customs duties are imposed 20%.

In collusion with E, the Defendants conspiredd to import spawn, spawn, ducks, etc., using the fact that it is difficult to understand what raw materials the processed agricultural products are when they undergo the processing process, such as spawn, spawn, spawn, spawn, spawn, and spawn spawn, and spawn spawn spawn with the aim of evading the payment of customs duties equivalent to 20% of the rate of customs duty.

1. The co-crimes E and Defendant A directed Defendant A, the above F factory head, and Defendant A, upon receipt of the instruction, prepared as if the trade documents, such as the trade contract, invoice, certificate of origin, etc., were involved in the export of goods exported to Korea while manufacturing, checking, container-typeing, etc., at the Vietnam F plant.