A shall be punished by imprisonment with prison labor for eight months, by a fine of fifteen thousand won,00,000 won.

However, the defendant A.

Defendant

A A is a person who actually manages the business affairs of the company as the actual operator of B (B) and the Defendant Company B (hereinafter “B”) is a corporation established for the purpose of the manufacturing business of clothing, etc.

1. Defendant A

(a) The Defendant, in preparation for an illegal reduction or exemption, exported goods and re-imported goods after the processing thereof coincide with the 10-unit serial number of the Customs Duties and Statistics Integration Schedules (WTO), used the fact that customs duties are reduced or exempted at the time of re-import of the processed goods, with the fact that the re-import of the processed goods accords with the 10-unit serial number of the Customs Duties and Statistics Integration Schedules, but was willing to reduce or exempt customs duties at the time of re-import

On April 22, 2014, the Defendant filed a false report as if he were exporting 5,157 points, such as the re-import clothes after the process and straws for women's straws in an unsatched shape that correspond to 10 units of HS K K 10 units, and then tried to illegally reduce or exempt customs duties of 3,931,410 won when re-imported after the process at Incheon port by way of exporting the above straws, etc. at the port of Incheon.

B. The Defendant, who illegally reduced or exempted customs duties by means of the method described in paragraph (1) of Article 1, was willing to unlawfully reduce or exempt customs duties, and on March 22, 2012, when filing an import declaration from the Incheon Customs Office to F on the import declaration number of 360 points for women, the Defendant actually exported the above clothes and the HS K 10 units from a different body source, etc., and subsequently processed them. As such, even though customs duties cannot be reduced or exempted, the Defendant filed a false declaration as if he re-imported the unreported clothes, etc. declared for export to G with the export declaration number G, and filed a reduction of customs duties of 123,860 won.