A and B shall be punished by a fine of 3,000,000 won, and Defendant C shall be punished by a fine of 10,400,000 won, respectively.

Defendant

A.

1. Defendant C’s violation of the Customs Act changed the trade name to “F” on May 201, 201, when Defendant C engaged in the wholesale and retail business with the trade name “E” from Yangsan-si to October 2009.

If it is intended to export or import or return goods, the name, size, quantity, price, etc. of the relevant goods shall be reported to the head of the relevant customs office, and no dutiable value, tariff rate, etc. shall be falsely reported in order

A. On January 4, 2011, the Defendant, on the charge of the crime, filed a false declaration on the dutiable value of KRW 14,315,517, and subsequently evaded KRW 1,310,040,040, applying the difference, even if the Defendant imported the 1,200 foot 1,392,778 Won from China around January 4, 201.

B. On May 4, 2011, the Defendant, at around May 4, 2011, filed a false declaration on the dutiable value of KRW 44,726,275, and subsequently evaded KRW 1,560,470, which applied the difference, even if the Defendant imported 2,874,400,00 from China to 61,878,00,000.

(c)

Around July 12, 2011, the Defendant, at the Busan Customs Office around July 12, 2011, declared a false declaration of the dutiable value at KRW 1,535,085, which applied the difference, even if he imported a new 476 emergency vehicle in China in KRW 11,597,264, the Defendant evaded KRW 915,650, which applied the difference in customs duty.

(d)

On October 21, 2011, the Defendant, who committed a crime around October 21, 201, filed a false declaration of the dutiable value of KRW 36,217,344, and evaded KRW 1,676,820, applying the difference to the difference, even if he/she imported the 3,000 square meters 54,643,987, China around October 21, 201.

E. On May 22, 2012, the Defendant reported the customs value of KRW 9,24,476 on May 22, 2012 to the Busan Gangseo-dong 2350 Kimhae-dong, Busan on May 22, 2012, while the fact was imported in China from KRW 13,989,120, while it was imported in KRW 13,980, China, the customs duty rate is the difference.