A Imprisonment with prison labor for a year and for a fine of seven million won, and Defendant B shall be punished by a fine of seven million won.

Defendant .

Defendant

A is a person who actually operates E and B, and Defendant B is a corporation established for the purpose of trade and wholesale retail of miscellaneous trade.

1. Defendant A

(a) No person who violates the Customs Act due to the evasion of customs duties shall file a false declaration on the customs value with the customs collector for the purpose of affecting the determination of the amount of customs duties at the time of the import

Nevertheless, on April 2, 2010, the Defendant imported 360 toy automobiles from the importer company located in China in the name of the Incheon Customs Office in the name of 339, as the Seo-gu Incheon Central Customs on April 2, 2010 (Korean name: SHEHHEN ZHGGING MING LTD (CN) as G, while importing 360 toy automobiles, the actual payment amount was 4,500 bills (Korean currency KRW 756,315), but the difference was 624,475 won (Korean currency KRW 131,840) after making a false declaration and making a false customs clearance of USD 115 (Korean currency KRW 131,840) and evaded customs duties 49,958 won.

In addition, from around that time to April 23, 2012, the Defendant filed a false declaration on the dutiable value for the purpose of affecting the determination of the amount of customs duties by falsely reporting the imposition of customs duties and evading the total amount of KRW 158,183,890, such as attached Tables 1 and 2.

(b) No person who has violated the Customs Act due to a false declaration shall file a false declaration on the price of the goods with the head of any customhouse; and

Nevertheless, on April 3, 2010, the Defendant imported 3,00 of the package of the wre, which is a non-tariff item, from an importer in the name of China [the name in English: SHEHEN ZHGINGING MTRG MTRG LTD (CN)] in the name of F for the purpose of paying less value-added tax imposed on imported goods at the above Incheon Customs, and filed a false declaration on the actual amount of 1,770 bills (Korean Won 297,483 won), but the actual amount of payment was 60 U.S. dollars (Korean Won 68,866 won).

In addition, the Defendant extends over 95 times in total, as shown in attached Tables 3 and 4, from around that time to April 23, 2012.