A Imprisonment with prison labor for one year, for ten months, and for six months, for each of the defendants C.

(b).

If it is intended to export, import or return goods, a report thereon shall be filed with the head of the relevant customs office on the description, specification, quantity, price, etc. of the relevant goods,

Nevertheless, as if the Defendants were engaged in relay trade, the Defendants conspired with G to import a dry and congested container from China, and G filed a customs report as if they were returned to Vietnam, and ordered the Defendants to prepare for the vehicle so that they can be imported closely. Defendant A, according to its instructions, transported the additional container cargo onto the port of loading and transporting the container onto the port of loading and transporting the container onto the port of loading and transporting the container to the port of loading reported for the return export from the bonded warehouse. Defendant B, by establishing a dry and congested importer, established the importer to monitor the movement of the container cargo vehicle in the name of the company and then imported it to the smuggling place of loading and then transported the container from the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading to the port of loading.

1. Joint crimes committed by the Defendants

A. On October 15, 2014, Defendant B in violation of the Customs Act imported from China an amount equivalent to KRW 147,600,000 in the value of 24 tons in the name of Busan, which was established in his own name in Busan, and stored in the J warehouse located in Busan, Seodo-gu I. On the 28th day of the same month, Defendant B reported the return of 24 tons in the above bonded warehouse to Vietnam on the date of Busan, and Defendant C reported the return of 24 tons in the above bonded warehouse to the Busan, upon the direction of G, transferred 24 tons in the container to the container, and was not the port of Busan, the place of shipment.