except that, for two years from the date this judgment becomes final and conclusive.

The Defendant, as a person operating INDUSTRIAL business, who imports and sells agricultural products, such as hybrids and brobes, in Songpa-gu Seoul Metropolitan building 513, filed a low-price return, which is subject to the application of the paper tax (tax rate of 27%), and the paper tax or paper tax (tax rate of 40% or 1,625 won/km) on the basis of the dutiable value. The Defendant, as the Defendant reported the high-priced or low-priced value and sold agricultural products.

1. No person who imports goods from a foreign country and files an import declaration thereon shall file a false declaration on the dutiable value, customs duty rate, etc. in order to affect a determination of the amount of customs duties;

Nevertheless, around February 23, 2012, the Defendant filed an import declaration (reporting number E) of BrPEN INDA 1,188 gamblings from the Chinese SUPE LTPP LTPP company, and filed an import declaration of brox 13,919,60 won, which was the actual price of 12,562,512 won, the Defendant reported the difference at low price and filed an import declaration of 36,414 won for 1,357,08 won for 1,357,08 won for 36,414 won for 1,36,414 won for 1,357 won for 87 times in total from April 7, 2014, and thereafter filed an import declaration of 201,91,91,91,830 won for 1,590,962,91,830 won for 1,590,911).

2. No person who files a false declaration shall file a declaration or file a false declaration on the name, standard, etc. of goods when he/she files an export, import or return thereof;

Nevertheless, around March 14, 2012, the Defendant reported as if the actual price was KRW 34,260,90,000 for the import declaration (report number F) from a Chinese SHWINGF company at the Incheon Customs office, and reported as if the actual price was 34,260,90 for the Republic of Korea, and filed a false declaration as if the actual price was 34,803,608 for the Republic of Korea, as shown in Schedule 2 of the Crimes List 1,648,724.