Defendants shall be punished by a fine of KRW 16,600,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

1. No person who files an import declaration on a defendant A shall file a false declaration on a dutiable value in order to affect the determination of the amount of duty;

On June 16, 2010, the Defendant: (a) operated a household import company in Gangnam-gu, Seoul; (b) had the intent to report the import price of the goods at a price lower than the actual purchase price in order to influence the determination of the amount of customs duties while importing the home bank in China; (c) had the import declaration to the Incheon Customs Office around June 16, 2010; and (d) had the purchase price of KRW 13,58,000, the Defendant evaded customs duties of KRW 1,343,435 on the difference of KRW 12,916 by filing a low-price declaration of the purchase price at the low-price of KRW 12,916.

In addition, from that time to September 30, 2014, the Defendant evaded KRW 44,086,212 in total by filing a low-price declaration on the home price in the customs house over a total of 332 occasions, such as the list of crimes in the attached list of crimes.

2. The Defendant (State B) committed the act of evading customs duties as above in relation to the Defendant’s business at the time and place specified in the preceding paragraph by A, the representative director of the Defendant.

Summary of Evidence

1. The Defendants’ respective legal statements

1. Corporate information of the Bank of BankruptcyB, the records of the revenue of the Bank of BankruptcyB, the records of the export of the Bank of BankruptcyB, the records of the occurrence of the Bank of BankruptcyB, the records of the occurrence of the Bank of BankruptcyB, the comparison of the export unit price of PVC FABRIC, the comparison of the prices of MOOK and BRA trademark, the comparison of the contract processing costs, the comparison with the Bank of BankruptcyB and the appraisal statement;

1. Cost invoice by model;

1. Application of the Acts and subordinate statutes of accusation;

1. The corresponding legal provisions and the defendant A who is selected to commit a crime: The defendant B, a stock company of Article 270 (1) 1 and Article 241 (1) of the Customs Act (elective of fines): Articles 279 (1) and 270 (1) 1 of the Customs Act;

1. Defendants who are subject to aggravated concurrent crimes: The former part of Article 37 of the Criminal Act and Article 278 of the Customs Act (Article 38 (1) 2 of the Criminal Act does not apply to the aggravated provisions on the restriction on concurrent crimes of fines, but the amount of fines shall be separately determined and added up for each offense of violation of the Customs Act);

1. Determination of sentence: Defendants.