Defendant

A shall be punished by a fine of KRW 13,000,000 and by a fine of KRW 7,000,000.

Defendant

A above.

Punishment of the crime

Defendant

A is the representative of the company operating the wholesale and retail company in the trade name of (State)B and D in the Gyeonggi-Pacific City, and (State B (Representative A) is a corporation operating the comprehensive wholesale business.

1. Defendant A

(a) If it is intended to import a duty-free goods, no customs value, tariff rate, etc. shall be falsely declared to the head of any customs office in order to affect the determination of the amount of customs duties when he/she files a declaration on the name, standard, quantity and price of such goods

Nevertheless, around May 2, 2012, the Defendant imported (declaration: Model Name: ARIT RoOSE 8 (COUP) 2,500 sets from the Japanese Republic of Korea (TONO CHA CO. LTPP) and filed a false invoice, etc., stating that the actual price of the goods was 232,50N but the price of the goods was 157,500 United Nations, and filed a false invoice, etc., and filed a false invoice, etc., the difference amounting to KRW 1,68,679, from that time to December 13, 2013; KRW 1,68,679; KRW 1,679; KRW 2,500; KRW 1,500; KRW 2,500; KRW 1,675; KRW 37,675; KRW 270; KRW 261,775; KRW 275,2775; KRW 2757; KRW 617,75757.7.7.

(b) Where it is intended to export goods requiring a false declaration, no false declaration shall be filed with the head of any customhouse when the name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree are filed;

On or around June 24, 2010, the Defendant exported 480 points and 11,772 points from the Vietnamese Doz. (TH AI DUONG GIG JINT STRCK) from the Sinsi (a model name: CERABL TRAL ALBAS AL-BOWL) and 11,772 points, and filed an export declaration (report number: F) as if the actual export amount was US$ 21,962.4 US dollars from that time to July 19, 2013. In addition, the Defendant filed an export declaration at low price as if the actual export amount was US$ 5,392.8 US dollars from that time.