Any person shall file an import declaration with the head of a customhouse on goods imported from foreign countries.

Nevertheless, the Defendant, while carrying on the processing business of gold products with the trade name of “E, entered into a contract for the processing of gold products with the U.S.C., imported gold eggs (GLD GRAIN) from the said company to export gold products, without filing an import declaration thereon with the head of the relevant customs office on February 9, 2015, received gold eggs as an international mail on 64 occasions from that time, as described in the attached crime list, and imported gold eggs totaling 22,850 grams and 1,105,426,660 won (the cost of goods 1,030,726,325 won) from that time to July 3, 2017.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation by the head of the Incheon International Airport Post;

1. Protocols of seizure and list of seizure (Evidence Nos. 1 to 6);

1. A screen of inquiries about the international market price and the details of international postal delivery (Nos. 24 through 64 a year);

1. Application of Acts and subordinate statutes concerning customs clearance guidelines for international postal items;

1. Relevant Article of the Act and Articles 269 (2) 1 and 241 (1) of the Act on the Selection of Punishment) concerning the facts constituting an offense;

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

1. 3,4, and 60 won (Article 48(1)1 of the Criminal Act) as penalty surcharges of 20,000,000 won to be suspended (Article 282(2) and (3) of the Customs Act) additionally collected 1,105,426,660 won (Article 282(1)1 of the Customs Act);

1. Articles 70(1) and 69(1) of the Criminal Act (100,000 won per day) of the Criminal Act to attract a workhouse;

1. Article 59(1) of the suspended sentence (the Defendant: (a) of the Criminal Act (the Defendant was engaged in the business of importing gold algohys from the original algoh and re-exported them with precious metal; (b) thus, the value-added tax on the imported gold algohys shall be fully refunded; (c) there is no customs duty evaded since the rate of customs duty under the FTA with the United States is zero percent; and (d) there is no profit acquired by committing any crime; and (e) there is no profit acquired by any crime and the purpose of evading customs duties in the