If the defendant does not pay the above fine, 50,000 won.

The Defendant is a person who runs a business of opening “AC”, an electronic commerce company under the name of the wife D, and sells clothes, etc.

When anyone intends to import goods from overseas, he/she shall report the name, standard, quantity, price, etc. of the relevant goods to the head of a customs office, and shall not perform an act of failing to pay customs duties with the application of small tax exemption by improper means for sale.

The Defendant, while staying in D and the United Kingdom as a student, opened an Internet shopping mall, and published the product information and sales price for the goods that the Defendant could sell on-site, and operated an electronic commerce transaction business by purchasing, delivering, and selling on-site at the order of a domestic resident who had access to the said shopping mall.

In the event that imported goods are personal goods and total amount of 150,000 won or less, the defendant is aware that customs duties are not imposed on small-amount duty-free goods pursuant to Article 94 of the Customs Act.

The Defendant, while having purchased and sold goods ordered by domestic buyers on the UK, had the domestic buyers enter the individual buyers as taxpayers on the import declaration in order to disguised them to purchase them directly from foreign buyers for their own use, and had them pass through a simplified import declaration.

On August 14, 2009, the Defendant purchased from the England one point of 50 U.S. dollars (Korean$ 61,746 won) equivalent to the 50 U.S. dollars (Korean$ 61,746 won) from a domestic buyer F using the above “AC” Internet shopping mall, and then delivers it to Korea through the modern stack, and requested the Defendant to enter the person liable for duty payment on the import declaration as F, a domestic buyer, in a disguised subject to tax exemption in accordance with Article 94 of the Customs Act, and received a tax reduction of 11,530 won to be imposed on the said goods.

The defendant as well as this on March 2012.