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

No person shall make a false declaration on any dutiable value, tariff rate, etc. in order to affect the determination of the amount of customs duties when he/she files an import declaration on any goods.

Nevertheless, on January 5, 2016, the Defendant reported freezing A2,00 g, B1, 500 g, and C1st 750 g to the Incheon Customs Office on the importation declaration number B, the Defendant evaded customs duties of KRW 154,848,630 on September 12, 2018 by filing a false report on the unit price by the same method, including: (a) the actual unit price of Grade A2 for freezing A2 is USD 11,00; (b) the actual unit price of Grade B1 is USD 7, but USD 5; and (c) the actual unit price of USD C1 is USD 4,00,000; and (b) the Defendant evaded customs duties of KRW 2,469,590 on the aggregate of KRW 26,84,630 on September 12, 2018 by filing a false report on the unit price by the same method.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol regarding C;

1. Statement made by the police in relation to D;

1. Seizure records;

1. A report on smuggling;

1. Report on investigation (as to the contents reported smuggling):

1. Report of investigation (as regards suspected articles mushrooms), tax rates, and import requirements for exports;

1. Results of the importation of E farming association corporations, and details of the average unit price of five farming association corporations;

1. To compare investigation reports (price analysis by other companies), F personal information, and imported unit price for the same overseas transaction place;

1. Investigation report (verification of details of accounts, such as suspects), and extractment of accounts in a new bank for the E agricultural partnership;

1. An extractment of the AFC;

1. A criminal investigation report (verification of the contents of the note submitted by the reporter), a copy of the note printed out by the informant, the whole import records of E, and each import declaration;

1. A report on investigation (Intermediate report on analysis of seized goods), a copy of a note A, and a statement on import;

1. Investigation report ( analysis of letters sent and received by A and C, and filing of printed materials) and text details;

1. Investigation report (SNS data analysis related to the C and A) and arrangement of details of money transactions;

1. An investigation report (the compilation of sights of suspected goods and copies of voltages).