(a) A person shall be punished by imprisonment for six months and a fine of twenty million won;

B. The defendant did not pay the above fine.

Defendant

A is the representative director of Defendant B in Yeongdeungpo-gu Seoul Metropolitan Government E building 8 floors).

1. Defendant A’s violation of the Customs Act;

(a) No person who imports goods from a foreign country on which an import declaration is filed shall make a false declaration on the dutiable value, customs duty rate, etc. in order to affect the determination of the amount of duty;

Nevertheless, on June 28, 2012, the Defendant filed an import declaration with the Incheon Customs Office to evade customs duties by filing a false declaration on the dutiable value for business interests. On June 28, 2012, the Defendant evaded customs duties of KRW 32,840,372 from June 28, 2012 to October 31, 2016, including: (a) filing a false declaration on the dutiable value of KRW 4,568 in China; (b) filing an import declaration on KRW 136,02,916; (c) filing a false declaration on the dutiable value of KRW 103,162,857; and (d) evading customs duties of KRW 3,347,372 from June 28, 2012 to October 31, 2016 to KRW 478,02,682,407,418.

(b) When an import declaration is filed in the course of importing goods from a foreign country of price manipulation, no application or declaration shall be made by manipulating the price of the goods for the purpose of acquiring, or making a third party acquire, any property or property benefits;

Nevertheless, the Defendant, while importing the Myanmar located in zero percent of the tariff rate, filed a false declaration with customs office by manipulating the price lower than the actual price in order to reduce the burden of value-added tax at the time of importation. On February 12, 2015, the Defendant filed an import declaration of Q523JK21 on December 12, 2015, the Defendant filed a false declaration, such as the list of crimes in violation of the Attached Customs Act (price manipulation) from February 12, 2015 to September 13, 2016, when the actual price was 93,950,377 won, while the actual price was 81,950,368 won.

(c)

An import declaration shall be filed in the course of importing goods from a foreign country with false declaration.