1. Defendant A is a person who is working for Company B and C and is in charge of customs clearance of clothing, etc. imported by the above Company from China.

No one shall import goods from a foreign country without filing a false report or filing a false report on the dutiable value, tariff rate, etc. in order to affect the determination of the amount of customs duties.

A. On December 28, 2010, the Defendant: (a) imported Titts 617 U.S. dollars from China in the name of 2,393,960 U.S. dollars; (b) reported at low price of approximately 178.93 U.S. dollars ($ 208,792), and evaded customs duties of KRW 284,070 equivalent to KRW 2,168,070 from that time until July 30, 2013, while importing Titts 617 U.S. dollars from China in the name of 2,393,960 U.S. dollars; and (c) evaded the difference of customs duties of KRW 3,020,046,561 won from that time to July 30, 2013 by reporting at low price.

B. On August 16, 2013, the Defendant: (a) imported 3,360 women’s horses from China in the name of Jung-gu, Busan; (b) filed a declaration of low-price of USD 2,520 ($ 2,842,988), and subsequently evaded customs duties of KRW 5,207,572, and KRW 676,980 for KRW 5,207,572; and (c) subsequently, from around April 15, 2014 to around April 15, 2014, the Defendant evaded customs duties of KRW 201,165,878,215,470 for customs duties equivalent to KRW 200 for KRW 2,578,470, while importing clothing, etc. over nine times in total, as indicated in Appendix II, as indicated in the crime List II.

2. Defendant B Co., Ltd. Defendant B’s private person imports Trts 617 punishment, such as around December 28, 2010, around December 28, 2010 set forth in Section 1-A, and evades customs duties of KRW 284,070 from that time until July 30, 2013.