Defendant shall be punished by a fine of KRW 2,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant is the representative of Art Products B, a wholesale and retail company.

Any person who intends to import foreign goods shall file a report thereon with the head of a customs office on the name, standard, quantity, etc. of the relevant goods and shall not import the relevant imported goods into different goods.

Nevertheless, on December 5, 2016, the Defendant imported five importation declaration number C, an importation declaration number of the parts of door-to-door equipment, from the Incheon Airport Customs, and imported the name of the goods into the SET PIN (the HS code 7319.90-9000) by falsely reporting and smuggling the name of the goods as a general steel product, and then imported them by reporting it seven times in total from December 5, 2016 to March 27, 2017, as shown in the separate sheet of smuggling Import Crimes.

(b)the goods exempt from taxation on illegally reduced or exempted imported goods pursuant to subparagraph 4 of Article 94 of the Customs Act are limited to those for private use.

Nevertheless, on December 5, 2016, the Defendant filed an import declaration number of 10 persons from the Incheon Airport Customs Office on December 5, 2016, with the knowledge that the goods sold without self-use are not subject to small tax exemption, and received tax reduction of 12,403 won by pretending that they are goods for self-use.

In such a manner, the Defendant reported commercial goods for its own consumption on a total of ten occasions from December 5, 2016 to March 26, 2017, as indicated in the “Unlawful Reduction and Exemption List” in the attached Table, and was unlawfully exempted from customs duties KRW 232,807.

Summary of Evidence

1. Partial statement of the defendant;

1. Details of import declarations by business entities and individuals, details of whether they constitute door-to-credit devices and today's medical devices, voluntary submission, and relevant documents and regulations.