except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant is a person who runs a new wholesale business with the trade name “E” from the Daegu Northern-gu D1st century.

Where goods are imported from any foreign country, an import declaration thereon shall be filed with a customs office according to the actual transaction price of the relevant goods, and the dutiable value, etc. shall not

Nevertheless, on December 1, 2010, the Defendant: (a) imported new 1,620 PC from the Chinese WETW NEW HaFFFEG LGSCO; (b) imported new 1,620 PC from LTPP companies to China; and (c) imported the actual market price of China at USD 25,425 (Korean US$ 4,394,457) but the actual market price was lower than USD 1,027.08 (Korean US$ 1,181,645), thereby evading customs duties of KRW 3,212,812; and (d) reduced the difference in customs duties of KRW 417,660 from December 1, 2010 to May 24, 2013; and (e) reduced the total import price of KRW 1,425,979,979,970,929,941,97,941,97,2940.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of seizure of each police;

1. A criminal investigation report (the execution of a warrant of search and seizure and the review of pressure evidence);

1. A report on the commencement of investigation;

1. Application of Acts and subordinate statutes on the analysis report on the tariff evasion of new products, output of E company profilings, E-import records, copies of import declaration, the remittance records of E party placements, details of third party dispatch receipts, E and third party dispatch details of E and third party dispatch receipts;

1. Relevant Article of the Act on Criminal Facts and Article 270 (1) 1 of the Customs Act (Selection of Imprisonment with prison labor), each of which is applicable to the choice of punishment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. It is so decided as per Disposition on the grounds of Article 62(1) of the Criminal Act or more (i.e., confession of a crime, reflect, return a substantial amount of evaded tax amount, return the remainder of the evaded tax amount in installments, there is no criminal record for the same kind of crime, and there is no severe criminal punishment).