A Imprisonment for 6 months, Defendant B shall be punished by a fine of 10,000,000 won.

However, the defendant A.

Defendant

A is the representative director of corporation B, and the defendant corporation B is a corporation with the purpose of manufacturing and selling clothes.

1. Defendant A

A. From March 12, 2012, the Defendant evaded customs duties of KRW 4,021,983 and thereafter on 50 occasions until December 12, 2015, the Defendant reported the actual difference in the import price of KRW 522,856 to KRW 4,021,983, as if the actual import price was imported at KRW 8,175,071, for the purpose of increasing profits by selling clothes at the price higher than other companies through cost reduction, and by falsely reporting the import price of KRW 161,197,05 in the middle-gu Incheon Customs Office with the aim of increasing profits.

B. On February 26, 2015, the Defendant: (a) filed an import declaration (e) as if the actual import price was imported as KRW 66,550,173, while the actual import price was KRW 99,032,40,01, by means of reducing the prices of raw and secondary materials in Vietnam’s clothing 5,617, with a view to reducing the value-added tax burden at the Incheon Customs Office around February 26, 2015; and (b) filed an import declaration (e) from that time up to June 27, 2016, with respect to the total of 20 times from that time, the sum of actual import prices for the 96,515 punishment of Vietnam’s clothing 96,515, such as the list of crimes (price) in which the actual import price was KRW 916,44,284, 710,652,700, thereby manipulating the import declaration for the purpose of acquiring goods or property benefits.

2. Defendant B, the representative director of the Defendant, was the Defendant’s Defendant, and the Defendant was the Defendant’s clothes manufactured in Korea over 50 occasions from March 12, 2012 to December 12, 2015, as described in paragraph (1).