A Imprisonment of one year and a fine of 10,000,000 won, Defendant B’s imprisonment of eight months and fine of 10,000,000 won, and Defendant C.

Defendant

A was the representative director of C (hereinafter “C”) established for the purpose of selling clothing products from July 16, 2007 to October 31, 2012, and Defendant B was the representative director of C (hereinafter “C”) established for the purpose of selling clothing products in H 302 in Gwangjin-gu, Seoul. From November 1, 2012 to November 1, 2012, Defendant B was the representative director of the above C, and I was the person in charge of manufacturing management and the preparation of customs documents in C.

1. Defendant A

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

Nevertheless, the Defendant, in collusion with I on June 23, 201, filed an import declaration of the 810 mother-and-child 810 points, 126 points, and 785 points purchased at the Incheon Customs Office of Gwangju, and filed a declaration of importation of the 8,978,48 points and the actual price of Han 6,353,223 points, the Defendant evaded customs duties of KRW 295,850 for KRW 2,625,225 of the difference by filing a declaration of low-price as if the actual price was 8,978,448 won, and then evaded customs duties from that time to May 22, 2012.

(b) No trader in violation of the laws governing external trade shall manipulate the export or import price of goods, etc. for the purpose of avoiding foreign currencies;

Nevertheless, in collusion with I, the Defendant, in the process of transferring C’s management right to the above B, did not pay back the company’s funds to Kro-ro operated by the Defendant in China. On February 17, 2012, at the Incheon Customs Office, the Defendant reported the importation of the amount of 1,265 points, 1,128 points, Belgium 1,295 points, Belgium 18,308,372 won in Korea, the actual price of which was 18,308,372 won in Korea, and subsequently, remitted the difference of 5,819,220 won in addition to the amount of 5,819,20 won in Korea.