A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the representative of F and G Co., Ltd. who is a direct importer and seller of the building No. 910 in Guro-gu Seoul Metropolitan Government.

1. On September 29, 2008, the Defendant: (a) filed an import declaration with the head of Incheon Customs Office, having Company G as a taxpayer for duty payment on September 29, 2008; (b) filed an import declaration with the head of Incheon Customs Office, and (c) the actual quantity and price of the goods were USD 8,323.38yds and 42,49.23, respectively; (b) as if the import declaration was 7,773.38yds and 39,644,23 dollars respectively, the Defendant evaded customs duties of USD 42,040 [2,805 x 1,157.41 x 13] to be imposed on USD 2,805.

From that time until October 24, 2012, the Defendant evaded an amount equivalent to KRW 45,985,440, total customs duties imposed on USD 307,42.18 in the following manner: (a) the difference in the total of 95 items by the following methods: (b) the Defendant evaded from that time until October 24, 2012:

2. On April 7, 2008, the Defendant: (a) had the head of Incheon Customs Office liable for duty payment; (b) had the head of Incheon Customs Office as a person liable for duty payment; and (c) imported the goods in a way of importing the goods in question with the goods for which the import declaration was filed without reporting USD 27M S/SINEN 48.12yds; and (d) the cost of the goods for which the import declaration was filed.

From January 9, 2013 to January 9, 2013, the Defendant, as described in the attached Table 2, imported a sum of USD 212,194.71 (won 245,658,210) of the cost of goods over 180 times in total by the aforementioned method.

Summary of Evidence

1. Defendant's legal statement;

1. Report of investigation (repreparation of a list of crimes);

1. A written accusation;

1. Corporate information and full certificates of registered matters;

1. Revenue performance;

1. Record of remittance;

1. Report on investigation (application for re-application for a warrant of seizure, search, and inspection);

1. Notice on correcting the tax amount;

1. Seizure records;

1. Investigation report (the duplication of evidential materials (price data) that have been seized and the compilation of records);

1. Investigation report (the output of the seized PC data (the data, etc. related to the amount of actual shipment) and the compilation of records);

1. Investigation report (the importation of seized PC materials (the originals of samples and settlement materials) and output of and recording file);

1. Investigative report (refluent material (refluent material).